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Federal Excise Act 2005---Ss. 14(1) & 14(2)---Customs Act (IV of 1969), S.80---Federal Excise Duty, determination of---Penalty for evading Federal Excise Duty---Customs Authorities, powers of---Scope---Customs Authorities issued show cause notice to importer that the subject good (E-Liquid) were subject to Federal Excise Duty---Contention of appellant/importer was that Customs Authorities had not been delegated powers to recover any taxes other than customs duty---Held, that the powers given under Ss.14(1) & 14(2) of the Federal Excise Act, 2005, had been vested with the Officer of Inland Revenue who would issue Show-Cause Notice and determine Federal Excise Duty evaded and could impose penalty---However, Customs authorities had no powers in said regard---Impugned Show-Cause Notice...
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