AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss — 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss
Subject matter: Tax & Customs
Provisions referred to: S. 3DD; S. 26; S. 211; S. 79; S. 2; S. 80; S. 180; S. 179

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss.3DD & 26a---SRO No.500(I)/2009 dated 13-09-2009---Directorate General of Post Clearance audit---Conducting the audit---Scope---Legislature has inserted S.3DD in the Customs act, 1969, through which Directorate General of Post Clearance audit has been created and its officials have been delegated powers through SRO No.500(I)/2009 dated: 13-09-2009 for conducting audit under S.26(2), of the record/books of an importer maintained under S.211 after serving notice/summons under S.26a, wherein, they check all the aspects corresponding to the declaration made under S.79(1) based on defined documents in S.2(kka) and assessment order passed by the competent authority under S.80 of the Customs act, 1969---Upon finding discrepancy or any ambiguity in any context i.e. declaration or the contravention of law, prepares audit observation and serve that on the importer for clarification, if the reply is not convincing as per their formed opinion, frame contravention report and forward that to the Collector of Customs of the respective Clearance Collectorate, which onward forwards it to the respective Collector of Customs, (adjudication) for issuance of show cause notice under S.180 and passing of order-in-original as per the expression of S.179, Customs act, 1969.

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