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MESSRS AZIZ GARMENTS INDUSTRIES, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 35 Sales Tax Act (VII of 1990), Section 22 Manufacturing Bond Rules, Rr 13 and 24 Establishment of the Office of the Federal Tax Ombudsman Ordinance (XXV 2000V) of 1999, Section 2 (3) Exported Goods Required documents were filed claiming a duty drop on the export of imported garments and the use of locally purchased garments so that in the absence of a claim under a policy where the inventory registers under section 22 of the Sales Tax Act 1990 Was not retained. Clothes provided by the customs authorities to the customs authorities were provided copies of the bills / vouchers audit report, although it is claimed to be in violation of the law, provided the department is reminded of the pending claims. Estimates did not receive a response from him. The Department explained that the complainant did not maintain the inventory listed under Section 22 of the Sales Tax Act 1990. And the collector (exports) had taken a policy that all such cases would be ruled out. It was stated that the policy decision was not communicated through public notice, the rebate claim was denied without a showcase notice, no decision making order or any notice of such action. The effect was clear from such a position that customs officials have for the past five years exempted waiver claims without any justification, no action was taken despite all the documents being supplied. Offered a terribly disappointing picture of working at Calcutta and deserved it immediately. Corrective action Federal tax Ombudsman immigration advocates from Thatta lawyer