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SAID GHANI versus CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN


The Customs Act 1969 Section 81 Duty Temporary Review Procedure describes when it is not possible to assess duty immediately because further investigation should be conducted in light of chemical testing or other tests or all details, documentation or further information. ? The final assessment is to be performed as soon as possible in order to determine the amount of duty actually paid, so the authority has the responsibility to finalize the assessment as soon as possible. Shape The matter depends on the availability of such test, information or documentation so final evaluation should be completed depending on the nature of the test or documentation or the information required for such determination is not fixed by the legislature at any time. What is and what is left over With a ride through the diagnosing authority, determine that it should be done as soon as possible. Therefore, the authority cannot do that. And complete this assessment within a reasonable time.

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