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STAND PHARM (PVT.) LTD., LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Sixth Schedule, Item No. 43 of the Customs Act (IV of 1969), Sections 179, 195 and 205 Drug Act (XXXX of 1979), Sec. R 349 (I) / 85 Dated 15 4 1984 Sec. R 373 (I) / 2000 17 6 2000 Section RO 552 (I) 2000, Date 10 8 2000 Establishment of Office of Federal Tax Ombudsman Ordinance (2000 XXV), Section 2 (3) Customs Duty and Sales Tax Exemption / Complainant The entry bill did not mention that the drugs would not be used for any purpose other than the manufacture of pharmaceuticals registered as medicines, which was a requirement of the relevant Section R claim for additional charge duty and tax refunds Section RO 349 ( After cancellation of I / 85 dated 154 1984, complaint The beneficiary was not entitled to benefit from Section R555 (I) / 2000 dated 10 8 2000. The complainant did not make any declaration in the condition no.1 mentioned at the time of acceptance of the goods. May not have been what was set forth on that day e Notification Section RO 349 (I) / 85 (Disallowance) dated 154 1984 and section RO 552 (I) / 2000 benefit from being allowed concession. Will be subject to notification if its conditions are met. The complainant was neither entitled to concession / waiver under Section RO 349 (I) / 85 dated 154 1984 because it was not in the field at the time of filing the registration, nor was it section RO 552 (I). Had failed to meet the provisions of Section R of the Rule of Law on 10/2000, 2000, and the complaint was closed by the Federal Tax Ombudsman.

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