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ADDITIONAL COLLECTOR-II, (ADJUDICATION), CUSTOMS HOUSE, LAHORE versus AHSAN & COMPANY


Additional evidence before the jurisdiction over the appellate tribunal's permission of the Sales Tax Act 1990 section 2 (1) and 47 Customs Act (IV of 1969), raising the question of law in the appeal before the judicial authority regarding the effect of the High Court Based on information from the Audit Wing Adjustment Officer, the importer found the importer to suppress the cost of imported goods based on the additional evidence provided by the importer, based on information from the Audit Wing Adjustment Officer. While allowing the appeal and withholding the action initiated by the adjudicating officer's discussion. The Authority held that the Tribunal was not justified in admitting the evidence at the appeal stage without prior notice to the Department where the appellate tribunal was regularly represented by the Department's representative as required by Section 2 of the Sales Tax Act 1990 ( 1) I have described. , Read with section 194B of the Customs Act, 1969, was eligible for an increase The Atonal Evidence Tribunal, upon examination of some documents, concluded that the supply of goods included overhead incidents and without such evidence as was relevant to the law. No question was raised, only the question of law arising out of the Tribunal's order could be the subject. Appeal to the High Court under Section 47 of the Sales Tax Act, 1990

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