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SHAHZAD-UR-REHMAN versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Sections 25 (1) and 80 (1) Customs Rules, 2001, R 109 (3) Establishment of Office of Federal Tax Ombudsman Ordinance (2000 v. XXV), Section 2 (3) Cost of Imported and Exported Goods Complainant Disclosed to the department and said, "Compare it with the material / evidence / evidence on which they have arbitrarily increased the price but they did not assess the cost of the goods without any basis. Was experiencing malfunction, storage and other port charges and was taxed and found under protest. The goods were not issued nor was the complainant given any notice as required under Section 25 (4) of the Customs Act 1969 nor in this case passed any order under R 109 (3) of the Customs Rules 2001 The complainant had requested the department to fix the quote based on customs data and accordingly the department finalized it. The fact that the complainant was under duty and tax under the complaint. , As the bill of registration shows that they should be shown to the complainant. C and place shows the import of the same goods with respect to specific bills of import entry / declaration of goods, checking the value of the complainant at the rate at which the department passes a spiking order. I have disclosed specific entry / bills of goods, which will include matched / identical items related to the value assessed at the place of clearance by Customs or at the relevant period of import elsewhere, Federal. The Tax Ombudsman recommended that Mah

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