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MESSRS ANM TRADING CO., KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Sections 25 (10) and 81 (2) (4) Establishment of Office of Federal Tax Ombudsman Ordinance (XXV of 2000), Section 2 (3) Import Interim Assessment of Rubber Conveyor Belts for Imported and Exported Goods The final valuation in the one year after the end of the fixed period was based on the inquiry made by Pakistan's Commercial Counselor in the country and was not obtained from the manufacturers / exporters but was not obtained from a local trader. Which could not be requested to determine the value of the exported goods. The customs collector should ignore the valuation department's advice and review the diagnostic aspects based on the evidence of import of matching / matching goods belonging to the same country / country, similar features and usage complaint / complaint. The recipient should have had the opportunity to present evidence in support of the announced price and then make an unbiased decision that the goods in the warehouse were not completed and the bill of entry was not required by the customs test on Friday, and if it was Once the assessment has been completed after two years, the importer will receive Should the penalty surcharge be waived, the Federal Tax Ombudsman recommended that the Central Board of Revenue be directed to finalize the assessment of the first part of the shipment consisting of four bales based on the declared value of collector customs. Put aside the Assessment Order issued by the Deputy Collector of Customs and instruct the Collector of Customs to review the old style of conveyor belts and decide the value within a month.

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