O.H.O. INTERNATIONAL versus THE COLLECTOR OF CUSTOMS (APPEALS)
Sections 25, 80, 81, 155Q, 193, 194A and 215 Customs Rules, 2001, R440 Customs General Order No. 2002, 12, Paras 44, 66 and 79 Appeal against the Appeal Message cleared by the Appellant. Imported float glass and declared its price. Similarly, the customs authorities chose to assess the value of the imported goods and temporarily subjected the goods to the security customs, only a few days after the temporary approval, the surplus in addition to the security already deposited before the transfer. Moved theory message to play Appeal was preferred to the Customs of Collectors (Appeals) through the transfer view message, which, in the case of automated system, offered diagnostic advice on the desktop and dismissed the group's deputy collector for the respective group. In the case of the Assistant Director of Customs of One Customs Regime, the importer was issued a view message / notice after receiving a response. Pass and communicate electronically online to the importer, and in the present order, neither order was relevant to the approval of the Proportional Opinion message evaluation order nor did it qualify as prescribed format. Moved / moved under the relevant provisions of the Customs Act, 1969 Collector of Customs (Appeal) Order cannot be declared. Unappealed Order in Appeal and Appeal Appeal filed by Appellant in front of approved Collector of Customs (Appeal) was not viable Appeal order was set aside in the appeal Customs authorities were directed to comply with the law.
Related judgments — Customs Appellate Tribunal Lahore, 2014
