ADAM HOLDING LTD. versus A.C. CUSTOMS
Articles 111 and 81 of Pakistan Customs Act 1969 (1973), Article 199 demand for surcharge due to alleged failure to clear the goods within the stipulated time, where the result of such failure failed to inquire about prices before the Controller Valuation surcharge. Was due to In the circumstances, it was illegal, as the applicant could not be blamed for the period in which the authorities had already paid the final assessment, especially when the money under the provisional assessment was paid.
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