NAVARTIS PHARMA (PAKISTAN) LTD., KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 10 and 13 Section RO No 565 (I) / 2008 Dated 11 6 2008 Section RO No 391 (I) / 2010 Dated 5 6 2010 Input Tax Return Waiver Cancer Drug Imports \ Relief 200 mg Tab duty To prevent the return of duty and the tax imposed on the importation of a drug that was claimed to be exempt from duty and tax, the importer claimed that the medicines were made in accordance with Section RO No. 565 (I) / 2008 11 6 Duty and tax have been exempted under 2008, which includes all cancer drugs and lists. The precedent was and imports were previously cleared without payment of duty and tax. According to Section RO No. 565 (I) / 2008, the cancer drugs of 11 6 2008 were exempted from duty and tax, and a precedent was issued. Such list is not specifically mentioned. The Department of Subject Articles reported that seven of the eight consignments imported during Section 11 of 2008, as per Section RO No. 565 (I) / 2008, were exempted because of the subject matter Medication was not included. According to Section RO No. 565 (I) / 2008, the Department could not offer any reason for exempting seven imports of the same drug in the specific list issued under 11 6 2008, while Section RO No. 565 (I) / 2008. On 11th 2008 there was a Field Containment of the Department which benefited from it and it was proved that according to Section RO No 565 (I) / 2008 from Karachi to Islamabad on 11 6 2008 Different fields were interpreted, and there was no uniformity throughout Pakistan. Taking advantage of seven cases and discriminating in one case would be equivalent to immediate federal tax ombudsman.
Related judgments — Federal Tax Ombudsman Pakistan, 2012
