| Citation(s) |
|---|
| 2025 SLG 1869 2025 SLD 1869 |
Appellate Tribunal Sindh Revenue Board, Karachi
COMPLAINT NO. 0875/LHR/CUST/2024
PRESENT: DR. ASIF MAHMOOD JAH, FTO
Dated of hearing: 12.02.2024. date of order: 20-05-2024 Dealing Officer: Ms. Adila Rehman, Advisor Appraising Officer: Dr. Arslan Subuctageen, Advisor Authorized Representatives: Mian Abdul Sattar, Mr. ljazAhmad Sheikh Departmental Representatives: Ms. Hijab Zahra, D.C Customs (zoom), Ms. Umme Kalsoo, D.C Customs From Karachi Gateway Terminal: Mr. Najeeb-ur-Rehman Abbasi, Advocate, Syed lmtiaz Hussain Shah from KP T
COMPLAINT NO. 0875/LHR/CUST/2024
PRESENT: DR. ASIF MAHMOOD JAH, FTO
Dated of hearing: 12.02.2024. date of order: 20-05-2024 Dealing Officer: Ms. Adila Rehman, Advisor Appraising Officer: Dr. Arslan Subuctageen, Advisor Authorized Representatives: Mian Abdul Sattar, Mr. ljazAhmad Sheikh Departmental Representatives: Ms. Hijab Zahra, D.C Customs (zoom), Ms. Umme Kalsoo, D.C Customs From Karachi Gateway Terminal: Mr. Najeeb-ur-Rehman Abbasi, Advocate, Syed lmtiaz Hussain Shah from KP T
MEDICAL SUPERINTENDENT, SIR GANGA RAM HOSPITAL, LAHORE ……. COMPLAINANT
VS
THE SECRETARY, REVENUE DIVISION, ISLAMABAD …… RESPONDENT
Law: Federal Tax Ombudsman Ordinance, 2000
Section: 9(1),10(1),40(4)
Law: Customs Act, 1969
Section: 14A,14A(2)
SUMMARY:
Whether KGTL must honor Delay & Detention Certificates (DDCs) issued by Customs under Section 14A(2) of the Customs Act, 1969, which mandates terminal operators to waive charges for delays not caused by importers.
Parties’ Arguments Hospital: