NAZMAFK (PVT.) LTD. THROUGH CHIEF EXECUTIVE versus FEDERATION OF PAKISTAN, THROUGH SECRETARY (REVENUE DIVISION/FBR)
Applicable to Sections 32 and 195 of Sections 32 and 195 of the Customs Act, 1969 where the false disclosure of the value of goods from information obtained from other sources and records outside the proceedings is highlighted, then the section of the Customs Act 1969 The provisions of section 32 shall apply to proceedings under section 195 of the Customs Act. , ? 6969 may be registered on the basis of inspection of the records itself, not on the basis of information previously collected outside the value of any item, if any, If the latter is found to be less, the provisions of section 32 of the Customs Act, 1969, with full force shall be applicable in the case wherein the statement or misrepresentation is made by the assessee regarding the value of the goods. Can be covered. The department considers whether the information with the department is good enough to re-examine this value. The case will have the opportunity to alternatively benefit from the regular rules of appeal jurisdiction \ r \ n \ r \ n
Related judgments — Lahore High Court Lahore, 2009
