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ABDUL WAHEED versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Section 19 (2) (3) Section RO 358 (I) / 2002, dated 15 6 2002 Section RO Date 22 10 2002 Office of the Federal Tax Ombudsman Ordinance (XXXV 2000), section 2 (3) Customs exemption The general option for the Duty Disabled People Scheme was to import a vehicle / car. Documents for the clearance of the vehicle were filed in good faith with time, which was filed on December 22, 2002 in the registry of registration, on which privileges granted to persons with disabilities were returned by another section R. Done. 2002 and the complainant was asked to pay the duty and tax at full rates with no justification for disputing the facts of the matter as the concession was withdrawn on the same day as the admission bill was entered and As such, these privileges were not legally allowed. The above date is available exclusively in terms of subsections (2) and (3) of section 19 of the Customs Act 1969. On the other hand, the Ministry of Commerce's authorization was obtained on 11 6 2002, and was opened by the complainant about two months before the complainant submitted the registration bill. Difficulty matters for a disabled person who has spent enough to cover the cost of the vehicle and who may know that it will not be necessary to invest if he / she knows full duty will be paid, especially respect. I was not justified by a disabled person, if the Revenue Division had decided to withdraw the duty exemption on imported vehicles for the disabled, at least the exemption should have been maintained for those who had previously Had just opened his LC. The exemption from the exempted duty federal tax ombudsman recommended that the case be passed to the Customs Act, 1969

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