AFSAR KHAN versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 30 Section R574 (I) / 2005 Dated 6 2005 2005 Complaint against abnormal delay in customs certification \ No objection certificate \ Complainant alleges abnormal delay in custom NOC certification for registration of his vehicle Was imposed by the customs authorities. And consequently, the Complainant has to cancel the contract to sell the damaged vehicle to the Customs Department's Customs Department and the Customs Department instead of finalizing the demand pursuant to Article 30 of the Customs Act. Raised a small sum of money. , 1969, erroneously applied the Federal Board of Revenue's guidelines for the implementation of amendments to Section RO 574 (I) / 2005 dated 6 2005, which the Department's representative claimed was the subject of a complaint by the complainant. The duty paid, tax and redemption offenses were mistaken. Calculated by Customs on the basis of the Federal Board of Revenue guidelines, which were not in accordance with the fourth provisions of Section 30 of the Customs Act, 1969, resulting in corrective action, in all cases, to be taken uniformly in all cases. Will need. Where in the past the guidelines were taken advantage of, the Federal Board of Revenue, which issued the illegal directive, also needed to seize the NOC's certification effectively, the customs complaint already issued Was made and no response to the complainant's letters constituted any corruption-related restitution under the law provided under the Federal Board of Revenue. The Collector was advised to direct the Customs of the NOC to confirm the truth. Pakistan
Related judgments — Federal Tax Ombudsman Pakistan, 2012
