Concealment

2023 PLC(CS) 749 LAHORE-HIGH-COURT-LAHORE Judicial Precedent

Concealment

Meaning.

2019 PTD 1537 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE Judicial Precedent

Ss. 156, 32, 32A & 198Customs Rules, 2001, R. 435SRO No. 1286(I)/2015 dated 24.12.2015Pakistan China Free Trade AgreementMis-declarationConcealmentConfiscation of goodsWeight of packingExamination of goodsFree Trade Area CertificateDocument of origin of goodsScopeAppellant imported Polyester Rayon Dyed Fabric from China

Examination of goods revealed that appellant in fact imported "Armani" brand fabric declaring it of "China" origin as against "Italy" (printed on goods)

Weight of goods was found in excess by 562 kgs as against declared 3700 kgs

Principal Appraiser framed contravention report

Deputy Collector of Customs (Adjudication) issued show-cause notice; passed order-in-original and confiscated the goods

Collector of Customs (Appeals) dismissed the appeal

Validity

Examiner instead of determining the net weight of the fabric by weighing a meter of fabric relied upon the packing list and added the weight of card board roll, carton and polypropylene fabric wrapped thereon as integral part of the weight of fabric

No excess quantity had been imported by the appellant

Edges of fabric negated the allegation of customs authorities as those were weaved with the inscription of "Super Fine 300's Cashmire Wool Made in Italy"

Said weave meant that the wool was made of Italy not fabric

Free Trade Area Certificate confirmed that all goods were produced in China

Free Trade Area Certificate was a valid document for determination of origin of goods

Appellate Tribunal set aside the orders passed by Customs Authorities and allowed the appeal.

2008 PTD 1444 FEDERAL-TAX-OMBUDSMAN-PAKISTAN Judicial Precedent

Ss. 221 & 122Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)Rectification of mistakeConcealment

Complainant/assessee alleged that repeatedly issuance of illegal and unlawful notices by the tax functionaries fell within the definition of maladministration

List of discrepancies found in the tax return was filed by the department

Federal Tax Ombudsman observed that it was not necessary to go into details as the department had not been able to initiate so far any action of concealment against the complainant/assessee

No misstatement by the complainant/assessee as per record was found; it was a case of naked extortion by the Special Officer/Inspector

Repeated (uncalled for) notices had been issued to the complainant/assessee for settling "alleged" discrepancies and it was an act of extortion as per facts obtaining on record

Such delinquent officials should be severely dealt with

Federal Tax Ombudsman recommended that concerned Special Officer/Taxation Officer should not be given assessment work as he had tendency to go beyond his jurisdiction and harass the taxpayers and said officer may be warned to be careful in future and the observation may be placed in his PER (ACR).