POR DIL KHAN versus SECRETARY, REVENUE DIVISION, ISLAMABAD
R & 69 and Custom 73 Customs Act (IV of 1969), Section 195 Auction Rules, 2001, R 73 Avoidance of Base Balance for non-submission of balance amount without deciding the application filed under R 73 of Auction Rules 2001 The decision to record on the petition filed under KAR-73 underlines the invalidity of the forfeiture order which is equivalent to nasalisation and was neglected in the petition. Malala had no obligation to accuse or prove the accused of misconduct by the complainant. The departure from the established practice or procedure in which the department was allowed to prove in its defense that it was very good and for the right reasons the Federal Tax Ombudsman recommended that (i) Customs Ensure proper consultation with the taxpayers involved in the collection, error. Auctioning off the petition filed by the complainant under R-73 of the auction and passing the order of confiscation of money without deciding the application under R-73, (ii) the Collector shall fulfill his legal obligation. For the Customs Act, 1969 under Section 195 of the Customs Act.
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