CHERAT CEMENT CO. LTD., NOWSHERA versus SECRETARY, REVENUE DIVISION, ISLAMABAD
R 13 Secretary RO No. 514 (I) / 2001 dated 12 7 2001 Zero Rated Duty Drawback Show Notes Notice was a regular exporter of cement in Afghanistan. The delay in preparation of the certificate was not disclosed from the consulate and customs officials checked the goods at the time of export and consulate confirmed the export of forest without charge duty. Such action was arbitrary, unjust, oppressive and against the law without the notice of complaint to the complainant. The Federal Tax Ombudsman canceled the order of the Assistant Collector and allowed the benefits listed in Section RO No. 514 (I) / 2001 Rule 12 7. 2001
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