SUNNY TRADERS THROUGH PROPRIETOR versus FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION (FBR), ISLAMABAD
Articles 32 and section 32 of the Customs Act, 1969, have been filed to correct the error, amend an assessment and recover an unauthorized refund, which clearly means It is beyond the point of view that once the relevant facts of the error have been corrected or corrected in the final case, it is beyond the scope of the past to close the transaction. For this reason, it should not be denied merely on the basis of mere estimation, gossip, personal desires or feelings. The value could be increased or more taxes could be levied. For the purposes of the first evaluation or re-evaluation of the data adopted, the reasons for believing \ and reasons for suspicion will require, for example, if one then discovers that the imported Goods description was different, misrepresentation resulted in incorrect H section code or number of goods mentioned in GD and accepted b department incorrectly, etc., anybody objecting to the provisions of section 32 Will not. However, if one feels that the maximum amount of income can be earned and thus has applied for the provisions of section 32, he said his justification was not valid. Consider a piece of evidence unless it is based on one voice. However, on the basis of an assessment order, the provisions of section 32 cannot be summoned. \ r \ n
Related judgments — Lahore High Court Lahore, 2009
