FARAZ SHEIKH versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 2 (s), 157, 168 and 195 of the Office of the Federal Tax Ombudsman Ordinance (2000VXV), section 2 (3), 9, 10 and 22 of the confiscation and confiscation of goods from the open market Buy Artificial Jewelry at LL. sale Against proper sales receipts / cash notes, but upon arrival at H \, it was seized that the allegation was foreign and that the complainant had failed to furnish documents related to the legal import of the same department. That the complainant has made valid copies of the sale. Receipts issued by suppliers at liLat did not bring any evidence to the record to prove that the confiscated goods were foreign and that the country was smuggled if the law was violated. The same was done by the supplier from whom the goods were taken. The complainant was purchased in the open market and the illegal goods were confiscated, bought from the open market and transported inside the country. Unless it was proven that the smuggler was a Ed complainant who was a neat buyer and a local businessman, Cannot be convicted by a supplier of goods, if any, for which no action was taken by the department and confiscated synthetic jewelry purchased from the local market and copied within the country. Transportation was against the law Recommendations were made to the Federal Board of Revenue to ensure that errors were made by department officials, using powers under section 195 of the Customs Act, 1969 Go Relate this to the relevant authorities
Related judgments — Federal Tax Ombudsman Pakistan, 2011