A.J.K. INTERNATIONAL, KARACHI versus COLLECTOR OF CUSTOMS, KARACHI
The effect of release of goods on the basis of provisional determination of cost delay in finalizing section (81 ()) was issued on the basis of provisional assessment of the implant shipment of appellant iron nuts, respondent's department Diagnosis was finalized after the eruption of eight. The appeal filed by the appellant against the final assessment order was dismissed by the collector customs (appeal). The appellant's position was that the final assessment order under section 81 (4) of the Customs Act 1969 was affected by the limitation period. Was. The department responding to the illegal review failed to finalize the provisional assessment within the time provided under section 81 of the Customs Act, 1969, no order for extension of the final assessment period was passed and as such That because of subdivision (4) of section 81 of the Customs Act, 1969, the temporary assessment was finalized in the circumstances Ampeg was allowed to appeal.
