MESSRS ZAHID MAJEED CORPORATION, KARACHI
Appellant
The Deputy COLLECTOR, GROUP-VI, MCC, APPRAISEMENT-EAST, CUSTOMS HOUSE, KARACHI and another
Respondent
Case Laws / Head Notes / Paras
Assessment order---Finalization---Limitation---Revision application, pendency of---Importer was aggrieved of the Valuation Ruling applied by Assessing Officer to assess his goods---Despite pendency of revision application before Director General Valuation, the Assessing Officer finalized the Assessment and the Appellate Authority had dismissed the appeal---Validity---Appeal before Appellate Authority was filed by importer on 19-1-2018 in terms of S.193-A of Customs Act, 1969, order as to be passed in 120 days or within further extended period of 60 days in terms of tis proviso by Federal Board of Revenue, upon availability of exceptional circumstances and recording of those after issuance of notice---Order should have been passed on or before 19-5-2018 which Appellate Authority failed and ...
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