Law: Customs Act, 1969

Section: 81(2)

ORDER This appeal has been filed by the registered person against the impugned order dated 31.12.2014 recorded by the learned CIR(Appeals-II), Lahore, wherein upholding the order in original has been challenged. 2. Through this miscellaneous application the applicant registered person sought permission to revise its grounds of appeal taken in STA No. 128/LB/2015. Since the additional grounds taken by the applicant/registered person raise vital issues which are necessary for consideration by this Tribunal for the dispensation of justice, the applicant is allowed to plead its case on the basis of additional grounds of appeal This appeal is contested on the following grounds:- 1- That Order in Appeal No. 14-A-II/2014 dated 31.12.2014 passed by Commissioner Inland Revenue (Appeals-II), Lahore is bad in law and against the facts of the case hence liable to be cancelled. 2- That Order in Original bearing C.No. 457 and 6/2014 dated 24.11 2014 is barred by time and hit by limitation. As Show Cause Notice No. 900 dated 28 04.2014 was issued on 28.04.2014 and Order in Original was passed on 24.11.2014 i.e. after 210 days. 3- That Order in Original C.No. 457 and 6/2014 dated 24.11.2014 is also liable to be cancelled as the same has been passed on the basis of vague Show Cause Notice. As no basis / working of tax was confronted in the Show Cause Notice. Reliance is placed on case law reported as 108 Tax 188 High Court Lahore. 4- That Order in Original C.No. 457 and 6/2014 dated 24.11 2014 is also liable to be cancelled as the same is without jurisdiction The learned Commissioner Inland Revenue (Appeals) is not justified to reject this ground of the appellant. 5- That demand of Rs. 144,038,638/- has wrongly been created and has wrongly been confirmed by the learned Commissioner Inland Revenue (Appeals) which is liable to be deleted. Additional Grounds of Appeals a) That Order in Original is liable to be cancelled as the Show Cause Notice on the basis of which order has been passed was issued without independent application of mind. b) That without prejudice to other grounds, noting of Additional Commissioner dated 28-08-2014 on record produced by DR on 17-05-2016 before…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492