Sections 32 (1), 2, 156 (1) (14) of the Import and Export (Control) Act (Exxon X of 1950), Section 3 (1) (3) of the PCT headed by the 9027 800 Income Tax Ordinance (2001) XLEX), section 148 section RO 549 (I) / 08 dated 11 6 2008 section RO 566 (I) / 08 dated 11 6 2008 filed for approval of goods statement, error, etc. consignment The goods were exempt from customs duty and sales tax and the advance income tax was payable only under section 148 of the Income Tax Ordinance 2001, which was to be collected by the collector customs appraised at the revised cost, Then, under the MCD section The invoice related to the article recovered indicates its true value. The goods and it was alleged that with the active clearance of the clearing agent, the importer produces and presents false import documents and commits the crime, avoiding duty and taxes, 50% to the importer. Delivery was ordered to pay a fine and 100% penalty in the value of the goods. On this prescription, a fine of Rs 50,000 was imposed on the clearance agent First Appellate Authority while a penalty equal to 100% of the value of the goods. This order was retained by lowering the tax rate to 100%. The importer / appellant asserts that the provisions of the law do not apply to the enforcement of the Income Tax, where such provisions of the Income Tax Ordinance 2001 were available. And the goods were life-saving goods and the government exempted the goods from customs duty and sales tax and only advance income tax was paid under section 148 of the Income Tax Ordinance 2001. And the Department
