LUCKY CEMENT LIMITED, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 156 (1) (i), 195 and 219 Customs Rules, 2001, Rule 389 and 391 Establishment of Office of Federal Tax Ombudsman (XXV of 2000), Sections 9 (2) (B) and 10 (4) ) Unlisted Commercial Invoices and Imported Goods Packaging Container Contains Fines Under the provisions of R 389 of Customs Rules 2001, the importer ensures the deployment of the trade invoice and the packing list of imported goods. , But the same could not be found at the time of customs examination. In this, the complainant / importer was fined under the provisions of section 156 (1) (i) of the Customs Act, 1969. However, the supply was specifically advised to have a trade invoice. And packing list inside the container, but the supplier / exporter failed to fulfill its legal obligation and only violated the rules, violating a letter of credit complainant / importer. Punishment can be imposed when its contribution is established. In this regard, it is recommended that the Revenue Division instructs the concerned authorities to return the order imposed under section 195 of the Customs Act 1969, between the exporter and the Pakistani importer Ombudsman. And settle the matter within 30 days so that the complainant has a chance to be heard so that he can present evidence in support of his innocence and his compliance report should be submitted within 10 days thereafter.
Related judgments — Federal Tax Ombudsman Pakistan, 2011
