---Order was passed on the verbal approval of authorized officer---Scope---Complainant’s request for reopening the case was rejected on the verbal approval of the Collector---Validity---Record did not show that Collector had examined the merits of the complainant’s request for reopening the case and authorized its rejection---If merits of the request were verbally discussed, such fact should have been recorded in writing on the note sheet side of the relevant file as evidence---Oral authorization of Collector was not tenable.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Federal Tax Ombudsman | 2014 | MESSRS BASHIR JAMIL AND BROS. (PVT.) LTD Vs SECRETARY, REVENUE DIVISION, ISLAMABAD |
Customs Act (IV of 1969)-- --Ss.4 & 195 |
Oral authorization of Collector was not tenable. |