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SPECIALITY PRINTERS (PVT.) LTD. versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Rules 25 and 25B of the Customs Act 1969, Testing, Evaluation and Evaluation of the Import Goods Rules, 1996, R8 (2) (C) Section RO 1108 (I) / 94 Dated 14 11 1996 CGO: No. 5 / 96 History 21 3 1996 Customs House Circular No. 32/69 Office of Federal Tax Ombudsman Ordinance (2000 XXV of 2000), Section 9 Cost of Imported and Exported Goods Pricing for Import and Export CRF Price The price quote in the Polymer Scan Magazine is against the recommendation of the application. Refund Claims Based on Federal Tax Ombudsman Assessment, In accordance with Inspection, Valuation and Assessment of Imported Goods Rules (PSI Rules), as reported under Section RO 1108 (I) / 94 Rule 14 11 of the Central Board of Revenue To finalize. In 1996, Federal Export Promotion on the pricing of CRFs by PSI Company and in accordance with the rules prescribed for the determination of the pricing of goods and acceptance of the CRF prices or the cost conflict to the Working Committee. Against the implementation of the board. The Central Board of Revenue in the C, CBO No / 6 Board adopted primarily on the basis that PSI Rules have been notified under Section R111 (I) / 94, CRF and PSI Companies are not bound by customs to the extent accepted. No authority to confirm and report knowledge, any qualifications, and customs values, etc. The legality was incredible that the Revenue Division would take the stand that its own rules were not legally valid and that The collector's authority prevails over the laws and regulations made under it. The views of the collector and the deputy collector clearly and in a couple of words gave the general impression that the tax department is taxing.

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