GULZAR AHMED versus DEPUTY DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS, SALES TAX AND FEDERAL EXCISE), GUJRANWAL
Sections 3 and 3B Sales Tax Act, (VII of 1990), Section 3 (1), 6, 14, 22, 23, 26, 34 and 36 Customs Act (IV 1969), Sections 157 and 168 Central Excise Rules, 1944 , Rr,, in, 49,, ?, A 52A, Cties C, ?? be and ??6 duties that are set out in the first schedule of duty to be partially paid for the goods containing the articles of the truck. With the cigarette was brought to the Intelligence Office which was caught in violation of the provisions of Central Excise Act, 1944, Sales Tax Act, 1990 and Customs Act, 1969, under section 36 (1) of the Sales Tax Act 1990 The showcase notice was issued that the cigarette was imposed Old, and was able to clean them without paying excise duties and taxes. The seizure charge was answered by the seizure notice, however, the cigarette was confiscated and five times the duty of tax / penalty was imposed under the Central Excise Roll, R-210 of 1944, the taxpayers claimed. The charge was laid on the showcase notice. That the confiscated cigarette was prepared and cleaned was responsible for the payment of taxes and forfeiture of taxes, while in reality the cigarettes were confiscated ordering that the confiscated cigarette was fake and produced with no central excise license. As required under section 6 of the Central Excise Act, 1944. And then the seized cigarette was auctioned and fined, which was not included in the showcase notice and as such was actually illegal as well as subsequent orders Accuse / accusation of forgery or accusation of counterfeit cigarettes The showcase was not included in the notice. According to section 34 of the Central Excise Act 1944, Germany's payment for this order
