| Case ID |
20ecc65d-4327-433a-be43-bbe766f281fc |
| Body |
View case body. Login to View |
| Case Number |
Review Petition No. 05/2011 and Complaint No. 315/ |
| Decision Date |
Oct 01, 2015 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman made various recommendations concerning the actions of the customs authorities in relation to the importation of yellow sulphur clay by M/S Al-Hamra Trading Company. The Ombudsman ruled that the Deputy Collector acted within the framework of the law and did not exhibit malfeasance or neglect in his duties. The decision included the confiscation of goods due to mis-declaration of the description and value of the imported goods, along with a personal penalty imposed on the importer for fiscal fraud. The Ombudsman also emphasized the importance of adhering to the Customs Act and its regulations to prevent tax evasion and protect the interests of the state. The findings underscored the necessity for lawful actions taken in good faith by tax employees, shielding them from frivolous complaints. |
| Summary |
This case revolves around the import of yellow sulphur clay by M/S Al-Hamra Trading Company, which faced scrutiny for mis-declaring the goods' description and value. The Federal Tax Ombudsman reviewed various sections of the Customs Act, 1969, and related ordinances, ultimately confirming the Deputy Collector's actions as lawful and justified. The case highlights the critical importance of compliance with customs regulations to prevent tax evasion. It emphasizes the protection afforded to tax officials acting in good faith, and the necessity of rigorous adherence to legal standards in customs operations. The Ombudsman’s findings serve as a reminder of the balance between enforcing tax laws and ensuring fair treatment of importers. This case is significant for stakeholders in customs and trade, as it delineates the legal framework governing customs operations in Pakistan, and underscores the accountability measures in place to combat fiscal fraud. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Not available
|
| Judges |
Not available
|
| Lawyers |
Imran Iqbal,
Imran Rauf
|
| Petitioners |
ABDUR RAUF CHAUDHARY,
M/S ALHAMRA TRADING COMPANY
|
| Respondents |
SECRETARY REVENUE DIVISION, ISLAMABAD,
Imran Iqbal,
Yasiri Tahir,
Imran Rauf,
Zaheer Abbas
|
| Citations |
2016 SLD 56,
(2016) 113 TAX 12,
2016 PTD 609
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Federal Tax Ombudsman Ordinance, 2000,
Customs Rules, 2001
|
| Sections |
32,
194A,
181,
81,
156(1),
180,
217,
182,
14(8),
79(1)(b),
14(4),
9(2)(a),
216,
22(2),
389(a)
|