GHULAM ABBAS versus MEMBER (JUDICIAL), CENTRAL BOARD OF REVENUE
Customs Act 1969 Section 33 Sales tax was received by the Sales Tax Officers on imported goods when the goods were not yet taxed, the applicant filed a sales tax return so the paying authorities Has refused to refund the claim that the refund should have been made by the applicant within six months from the date of its payment as exceeded by the applicant under section 33 provided , The applicant was not entitled to claim that the refund claim under section 33 was within six There were months when duty was received due to negligence, mistake or mismanagement, but when sales tax was collected when it was not levied on goods, the authorities had no duty to collect and collect sales tax. There was no option so that the sales tax could be recovered from the applicant. The exemption on its imported goods was illegal, because the applicant's case was not covered under section 33 and the authorities were obliged to return it, irrespective of the fact that it The applicant's claim was made after a period of six months
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