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WESTERN COMPUTER (PVT.) LIMITED, LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sections 81 (3), 80, 79, 25D, 193 and 21 of the Customs Rules, 2001, RR 440 and 441 of the Customs General Order (12 of 2002), Chap 66 of the Federal Tax Ombudsman Ordinance (XXV of 2000) Establishment of Office, Section 2 (3) Duty Pending Obligations for Provisional Assessment Preventing Electronic Filing of Goods at Ports without Notice or Order by Proper Officers In January 2008, the file was corrected to validate customs documents. The order was originally approved on 10 5 2008, which shows that the documents were barred before the creation of the demand for dues. The Customs Group / Bank Guarantee Section issued the importer. Did not issue any notice for the receipt of dues which shows that if the due dues are not paid within the stipulated period, their documents / approvals will be processed. Goods will be prevented The standard operating procedure (SOP) will act as a preliminary warning system for the relevant customs authorities to ascertain the latest case status. Immediately notify the defaulter for the payment of dues and liabilities The entire operating system of the standard operating procedure should be modified so that the Federal Tax Ombudsman has notified the Federal Board without issuing a due diligence assessment Issue the appropriate instructions to the Customs Collector to decide the matters for the provisional assessment on the letters recommended in paragraph 24 of the recommended taxation; review the blocking procedure; under section 25A of the Customs Act, 1969 Instruct the Director General of Customs Value to look into the prices of the goods Harmful to represent their case lawer from fb area from Swatmingora lawyer