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RANA MUHAMMAD NAEEM versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sections 16, 32 (2) (3), 156 (1), Total (89) (90), 168 (2), 180, 186, 187 and 211 Import Trade and Procedure Order, 2004, Annex C, Section No. 10 Establishment of Federal Tax Ombudsman Ordinance (2000V of XXXV), Section 2 (3) Option to ban or ban import and export of goods, ten years after non-production of its imported documents by the Motor Registration Authority. Vehicle / car confiscation. The assumption was that the vehicle was registered by the Motor Registration Authority under the appropriate documents for registration. The origin of the registration book required for the registration of the vehicle was not challenged, the complainant was in possession of the vehicle under the valid registration book issued by the Motor Registration Authority. , The sixth buyer of the vehicle, produced a valid registration book that was never suspected and eliminated the burden placed on it by Section 187 of the Federal Tax Ombudsman of Customs Act, 1969. n The Central Board of Revenue is recommended to place the order in principle and issue the vehicle and return it to its legitimate owner. top advocate from Kazi Ahmed lawyer