MUHAMMAD YOUNUS versus CHAIRMAN, CENTRAL BOARD OF REVENUE
The applicant had imported fake glass stones from Austria and cleared his consignment from the Customs Act 1969 section 156 (1), C14, but two years later the applicant received a notice from the customs authority. It is alleged that the applicant has completed the receipt of his imported goods in full. The applicant meter resisted the customs duty and sales tax showcase notice. The customs authorities sent the Pakistani embassy to Austria. After confirming the matter to the local Chamber of Commerce in Austria, replied that the applicant and supplier's statements Chamber Customs confirmed. Through a controversial order, the authorities found the applicant guilty of misrepresentation and imposed personal penalties and directed the applicant to pay taxes and pay duty. Applicant's Appeal and Review Rejected by High Customs Authorities Records show that the petitioner provides applicants with sufficient material which shows that the prices are announced by the E Chamber of Foreign Affairs. There is no justification for denying the certification by the Office of Commerce that the conclusions reached by the customs authority were based on speculation and not on the piece of evidence and that the order of the customs authorities was invalid. Was done.
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