MUHAMMADI CLEARING CORPORATION THROUGH NADEEM & CO., KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Article 16 and 202 of the Customs Act 1969, the establishment of the Office of the Federal Tax Ombudsman Ordinance (XXXV of 2000V), the power to impose or restrict the import and export of Section 9 goods without issuing showcase notices to the criminal clearing agent And imposing personal fines without verifying and establishing it. The allegation of false declaration of PCT heading from the importer's collusion was issued in the name of the importers and only copies of such notices were endorsed by the clearing agent as the notice clearly stated. Is accused of violating Section 16 of the Customs Act 1969. Equality was imposed against the importers only, although the Department stated that there was no evidence that the PCT was wrongly declared in the entry bills with the importers. Neither the order nor any quotation notice was mentioned in the show show collusion and the importers and them were accused of violating the law and accused the clearing agent of any violation of the Customs Act 1969. Was imposed without penalty, the appropriate show notice summarized the facts of this case, the crime was committed and the crime on which it was based Proof of evidence should have been issued before the clearing agent was imposed. The penalty to be imposed was arbitrary and without legal authority and was clearly misconstrued and the imposition of the penalty was illegal. The Federal Tax Ombudsman recommended that the collector of the Customs Complaint be fined. To be delivered.
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