YOUNUS TEXTILE MILLS versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Establishment of Article (83 (1) and ??4 Federal Tax Ombudsman Ordinance (XXV of 2000)), Section 2 (3) clearance for domestic use, demanding 20% markup against bank guarantee authorities and imports The consumer was not eligible under customs law and when an importer failed to pay the customs dues, it was only profitable to legally impose a 20% markup on the rate fixed under section 38 (2) of the Customs Act 1969. The demand was raised through a proportionate notice of law, discretion and unfair and mismanagement and the actual amount was paid because thirty days after the notice was issued. Customs liabilities were not paid within the interim, during which the interim will have to pay an additional 14% annually. Guarantees receipt and release of surcharge amount under the Bank Guarantee after payment of charge. R \ n
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