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ESQUIRE GARMENTS versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Establishment of Customs Act 1969 Section 37 Office of Federal Tax Ombudsman (XXV of 2000), Section 9 Section RO 172 (I) / 99, Dated 22 8 1999, Schedule I and IV Section RO1212 (I) / 2001, Date 18 6 2001 Demand for return of duty on goods used in the manufacture of exported goods Cotton Dyed Ladies Pants export and duty drop on export of children's biker shorts goods Leasing classification of goods. Payment was made on short notice to non-representation The complainant had no opportunity of hearing in connection with the delay in payment of balance by the exporter. There is no opportunity for the complainant to be heard for not responding to the parole, pending and delaying the claims, and not having the opportunity to present evidence, to drop duty on the goods exported in the garment category. This was a classification issue, which could have been decided if the authorities acted in a neutral and practical way, the Federal Tax Ombudsman suggested that the Central Board of Revenue be transferred to the Export Collectorate and the Knitwear Association. A committee under the Collector of Customs (Evaluation) with representatives will be formed to examine the samples. Provide an opportunity for the deaf to hear. Complainant and decision to classify within one month. The CBR should be directed to the Collector of Customs (Export) to remove the above-mentioned duty drop claims on the committees within thirty-five days.

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