Tuesday, 8 August 2017

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Karachi, Tue August 8, 2017

KARACHI

AFTAB CHANNA

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hile upholding its commitment to detect and highlight the tax evaders in the country, the Customs Directorate of Post Clearance Audit-Karachi has detected duty and tax evasion of over Rs 369 million just in July 2017.

Talking to Customs To-

day, Directorate of PCA Director-Karachi Gul Rehman said that his directorate detected some 20 cases of duty and tax evasion just in one month.

The directorate has issued five audit observations and 15 contravention reports against the importers who brought loss to the national exchequer and the importers have also been directed to pay the dues at the earliest, he added. “There are nine cases of misuse of fifth

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schedule Customs Act, 1969, Sixth Schedule for sales tax and clause 77part-IV and second schedule of income tax on import of LEDs. The country of origin of the imports is China,” Gul Rehman added. Moreover, the evasion of short payment of custom duty and withholding income tax by claiming inadmissible benefits of SRO 1125(I)/2011 dated 31.12.2011 have also been detected in which two importers evaded a total of Rs23 million.

Gul Rehman’s PCA detects Rs 369 million evasion of duty, taxes

DG Surriya to revise Valuation Rulings No: 954/2016 and 955/2016

Central Region customs duty collection grows 45 percent

South Africa donkeys used to smuggle cars into Zimbabwe

Customs Appraisement collects Rs 1,467 million customs duty

While upholding its commitment to detect and highlight the tax evaders | SEE PAGE 01 |

DG Customs Valuation, has decided to revise theValuation Rulings No: 954/2016 | SEE PAGE 02 |

The Customs Central Region has collected Rs 2,737 million customs duty, posting | SEE PAGE 05 |

Police in South Africa have foiled an attempt to smuggle a stolen luxury car | SEE PAGE 07 |

Customs Appraisement has collected Rs 1,467million under the head of CD | SEE PAGE 08 |

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ATIR issues notice to FBR on petition filed by M/s Pak Telecom Ltd Tuesday, August 8, 2017

National

ISLAMABAD: Appellate Tribunal Inland Revenue (ATIR) resumed hearing on a tax matter remanded back by the Islamabad High Court.

Account Member Dr Ghulam Mujtaba Bhatti heard the matter for first time after being remanded back to the tribunal.

M/s Pak Telecom Mobile Limited had filed the case contesting a show cause notice issued by the field offices of Federal Board of Revenue (FBR).

According to details, M/s Pak Telecom Mobile Limited had challenged recovery of issued to it under the head of outstanding income tax by the LTU, Islamabad.

DG Surriya to revise Valuation Rulings No: 954/2016 and 955/2016

ISLAMABAD

KARACHI

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WAQAR AHMED ANSARI

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team of the United Kingdom’s HM Revenue and Customs (HMRC) officials, comprising Jon Swerdlow, Mike Fell and Zana Aslam, has visited FBR (HQ) Islamabad as part of the Pilot Project on Automatic Exchange of Information. The purpose of the visit was to assist FBR in ensuring data security and confidentiality of exchanged information under the AEOI arrangements.

The team was welcomed by Dr Muhammad Iqbal, Member (Inland Revenue Policy). Later, the HMRC team was given presentations by Mohammad Iqbal, Chief (International Taxes) on Pakistan’s progress on automatic exchange of information and further steps to be taken for successful implementation of International Standard on AEOI. It was followed by presentations by PRAL officers regarding IT/infrastructure arrangements made for AEOI. The team visited the Data Centre and AEOI Centre established at FBR (HQ) and held meetings on IT Systems and secured transmission of information from AEOI centre to the six AEOI Zones established across the country.

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he Directorate General Customs Valuation, Director General Surriya Ahmed Butt, has decided to revise the Valuation Rulings No: 954/2016 and 955/2016 next week, it is learnt.

Sources told Customs Today that an application was submitted by the importers to customs valuation in which change in prices of DVD players, recorders, was requested.

Sources said that Valuation Ruling No. 954/2016 DVD Players, Recorders, was issued on 14th October 2016. A meeting was held with the stakeholders on July 26, 2017. Importers were told to furnish the import invoices of the last three months showing factual values as well as websites, names and e-mail addresses of known foreign manufacturers of the item in question through which the actual current value could be ascertained.

Valuation Ruling No: 955/2016 home and office furniture parts was issued on 25th of October 2016. A meeting was held with stakeholders on July 26, 2017. Importers were told to furnish the import invoices of the last three months showing factual values as well.

The copies of contracts were made/LCs opened during the last three months showing the value of item in question and copies of sales

UK’s HMRC team visits FBR HQ, Islamabad LTU

tax invoices, issued during the last four months showing the difference in price (excluding duty and taxes) to substantiate that the benefit of difference in price is passed on to the local buyers, were also sought.

During a meeting, the importers were of the view that everyday technologies are being upgraded in electronics and its new versions are arriving in the market. Sources said that conform to the revised Valuation Ruling No: 954/2015 and 955/2015 next week.

Meanwhile, The Directorate General, Customs Valuation, Director General Surriya Ahmed Butt, has decided to revise the Valuation Rulings No: 905/2016 and 906/2016 after 22 days, it is learnt.

Sources told Customs Today that an application was submitted by the importers to Customs Valuation in which change in prices of hair accessories was requested.

Sources said that Valuation Ruling No. 905/2016 Hair Accessories Low ends brands issued on 11th of

August 2016. A meeting was held with the stakeholders on July 24, 2017. Importers were told to furnish the import invoices of the last three months showing factual values as well as websites, names and e-mail addresses of known foreign manufacturers of the item in question through which the actual current value could be ascertained.

Valuation Ruling No: 906/2016 Solar fans (without battery and solar panel) was issued on 12th of August 2016.

ASO Islamabad impounds contraband goods on GT Road T

ISLAMABAD

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he Anti-Smuggling Organization (ASO) Islamabad seized contraband items and smuggled goods worth Rs63818 on GT Road Rawat (Rawalpindi).

According to details given by sources of MCC Islamabad that, on a tip-off, the Customs Staff, headed by Superintend Araf Dar, set up a picket on GT Road and intercepted a

truck and asked the possessor of goods to show any relevant document which can give any proof that loaded goods are not contraband or smuggled. The sources told CT that the possessor of goods failed to prove anything legal regarding the loaded goods. The customs squad impounded the goods and carried them to State Ware House for further action. The seized goods comprise 54 litre Red bull drinks, 98 litre Rani Juice, 34 litre smart fruit juice, 14 litre coco cola tins, 31 kg

dry cat food, 27 kilogram foreign origin Aerosol starch, cobra insect killer 24 litre, olive oil extra virgin 28 litre, Mali fruit juice 36 litre, Lottie spout 2 litre, Pollack sweetened condensed milk 37 kilogram, Sony batteries cell 800 pieces, vega 100 Sildenafil citrate tablets 640 numbers and black cobra 125 sildenafil citrate tablets 900 numbers.

The customs staff, participated in the seizure, includes Superintend Arif Dar, Superintend Abdul Malik and Inspector Pervaz Iqbal Goraya.

Meanwhile, The Anti-Smuggling Organization Islamabad (ASO) has been divided into three squads which are working round-the-clock in three different shifts (Shift-A, Shift-B and Shift-C). Due to this new administrative measure, the performance of the ASO is increasing day by day. The ASO Islamabad seized smuggled goods and NDP vehicles worth Rs27.00million during 15th of July to 21st of July Financial Year FY2017-18. Currently, the ASO Islamabad confiscated as much

smuggled goods in a week as were seized during the corresponding period in the whole month. This was stated by Deputy Collector ASO Ansir Anees while giving an exclusive interview to Customs Today. She said she had recomposed the ASO squad in three shifts under the supervision of senior superintendents.

The Shift-A is headed by Superintendent Rana Shakeel, Shift-B is working under Superintendent Nasir Barlas and Shift-C is working under the supervision of Arif Dar.

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LAHORE M HAYAT www.customsbulletin.com

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he Customs Central Region has collected Rs 2,737 million customs duty, posting a growth of 45 percent during July 2017-18.

The Customs Appraisement Lahore has collected Rs 1,466 million customs duty during the period under review while Customs Preventive Lahore collected Rs 61 million during the month under review.

On the other hand, the Collectorate of Multan collected Rs 244 million customs duty during the month of July 2017-2018. In the same way, the collectorate of Customs Faisalabad collected Rs 264 million customs duty during the month under review.

Overall, the Customs Central Region has collected customs duty from all the four collectorates worth Rs 2,737 million to achieve the revenue collection targets.

Sources said that the Collectorate of the Central Region have started putting all out efforts to achieve the financial year revenue collection targets.

Meanwhile, Collector of Customs Preventive Zulfikar Ali has lauded services of the retiring officers of Customs including superintendents and other lower grade staff of the Collectorate. The Collectorate of Customs Preventive held a reception at the Customs House

Tuesday, August 8, 2017

Lahore in honor of the retiring superintendents and officials including Malik Yasin. He said that during his services in Customs Preventive department Malik Yasin thwarted many attempts of smuggling and seized huge number of contraband items, goods

and vehicles. He said that Superintendent Malik Yasin always work devotedly and honestly.

He said he always prefer to perform his duties without taking any pressure.

The collector of Customs Preventive Zulfikar Ali Chaudhary was the chief guest on the reception held in honor of the superintendent Malik Yasin and other staff members.

On the occasion the collector said that the retiring officials of the Collectorate have served the department to the best of their capabilities and contributed to the development and growth of the Anti Smuggling Organization. He said that they were the precious assets of the customs department and their services will long be remembered. The collecte tor at the end gave away certifia r o t c olle C e cates to the retiring officials of h t n d, millio er han the Collectoarte. On the occa4 h 4 t 2 o s e f ed R t o On th c sion Customs officers and staff h e l t l n o ltan co the m including Deputy Collector g e n i h r of Mu t u , ay ty d w u e Moazzam Raza, Anti Smuggling d s m a es custom bad Organization Superintendent . In th a l 8 a 1 s 0 i 2 a 017Nasir Minhas, Deputy Superintoms F duty July 2 of Cus e t stoms a tendent Agha Qadeer, Inspectors r u o c t c n e o l i l col Rao Mansoor Elahi, Gulzar Bhatti, iew 64 mil er rev d Rs 2 d e n t u c Munsab were also present. Deputy e h l t n col o m the Collector Moazzam Raza while talkduring ing to Customs Today paid glowing tributes to the retiring personnel of the customs department.

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EDITORIAL

Economy under interim PM

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fter enduring months of political chaos on Panamagate issue, the country is heading toward economic crisis due to rising trade deficit, slow industrial output and possible meltdown of, until now, growing stock market. The current account deficit has reached $12.1 billion in the fiscal year 2017, exports are continue to fall and the Pakistani rupee has closed at 108 a dollar, experiencing the biggest drop in recent years. Despite claiming years of experience of administrative affairs, Prime Minister Nawaz Sharif had failed to show any sign of good governance.

The coming months are likely to see more chaotic situation as until Shahbaz Sharif is installed, many crisis are ready to snipe this nation. The Pakistan Muslim League-Nawaz took over the rein of the government in smooth transition of power three years ago and it had all the opportunities to put the country to the road of development. Instead, the leaders choose to bank on foreign loans to run the country’s affairs. The total loans on the nation were $40 billion until 2013, but the volume reached $70 billion in 2017.

Unfortunately, most of the loans were used in debt servicing or in non-development sectors. During temporary phase of political stability last year, the economy of Pakistan went on upward trajectory and the world renowned financial experts hailed speedy growth in gross domestic product. The Pakistan stocks were being proclaimed as the top-performing market in Asia. The economy is now heading toward collapse, as the current account deficit have shown a massive increase of 149 percent. Whether he was involved in any wrongdoing or not, but the prime minister has gone and that on corruption charges.The responsibility has now shifted on the shoulders of the government officials. The public office holders are symbolic heads of the government departments and it is the bureaucracy which has to implement the vision of the political leadership. The first priority of the interim prime minister should be to introduce austerity measures and save money. The austerity drive should be launched in a way that it should not disturb the working order of the government departments. In the past, the ill-planned austerity drives brought more troubles and losses to the nation than bringing them any good.

Cash and economy P

LAHORE

DR AFTAB AFZAL

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akistan is generally regarded as a cash-starved country in the international media, but the fact of the matter is that neither the country nor its people are in such a condition. There are over 80 million people, more than the total population of Britain, Turkey, Germany, France, Iran and Turkey, who have nearly $30,000 per capital income. Overall on the economy side, scrips in the stocks market are being traded dozens of times more than their book values, showing a tremendous over investment and placing Pakistan in the list of emerging markets.

Hundreds of billions of dollars

from Pakistan are stashed in Swiss banks and elsewhere in the world which can be brought back to pay the country’s debts or invest in development projects. The real estate business is booming and is working as engine of growth in the country. There are 80 industries which are directly or indirectly associated with the construction sector. When construction sector grows, it pushes the local industries to work overtime to meet the overwhelm demands of their products. The foreign investment has increased many fold in recent years and Chinese investment has considerably developed infrastructure of the country. The recent ouster of Prime Minister Nawaz Sharif reveals the fact that

anything can be done if there is a will to do in the best interest of the country. The money stashed in Switzerland or any other country can also be brought back if government has the will to do it. However, there is a dire need to remove the causes which force people to shift their money abroad. Pakistan has lot of potentials for investment, trade and industry, but ill-conceived policies, lack of planning and implementation and political inconsistencies are the main causes of underdevelopment of this country.

There is a need to restore the trust of the people in the country that their money will be protected at all costs. Previously, Finance Minister Ishaq Dar and his team

had squeezed the business community to get more and more taxes. Enhancing taxes as the only option always backfires and people choose to take their money abroad. The people of this country want to invest and pay taxes, but official machinery has the power to make or break any business entity. In corrupt society, giving unchecked authority to government officials is the root-cause of all troubles. This allows a portion of investment to go into the pockets of the black sheep in government departments. The prime minister has gone, but consistency of the economic policies must be ensured if the Pakistan Muslim League-Nawaz wants to win the next elections.

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Iran, Russia sign contract on wagon manufacturing Tuesday August 8, 2017

World

TEHRAN: Iran’s Industrial Development & Renovation Organization (IDRO) has signed a €2.5bn contract with Russian Transmashholding Company to establish a joint venture for manufacturing metro wagons.

Under the contract, Iran and Russia will cooperate on designing, research and development, manufacturing and maintenance and various types of metro wagons.

The agreement also predicts testing, distribution, technology transfer, and supply of passenger wagons, including the metro wagons. Transmashholding, which is the largest manufacturer of locomotives and rail equipment in Russia. will provide 80 percent of the 2.5 billion euro agreement.

South Africa donkeys used to S.Korea’s exports grow for ninth straight month smuggle cars into Zimbabwe SEOUL

CAPE TOWN

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olice in South Africa have foiled an attempt to smuggle a stolen luxury car into Zimbabwe using donkeys to pull it across the Limpopo River.

The suspects fled into the

Customs seizes gold worth Rs6.5m from flight passenger ustoms officials have intercepted a passenger, who smuggled 2.6 kg of gold bars from Sharjah to Coimbatore in Air Arabia flight during the wee hours. The passenger has been identified as Sadiq Ali of Keelakkarai in Ramanathapuram district. Customs officials said that he was a carrier and he was found carrying gold bars, which were concealed in a luggage. The officials seized the gold bars weighing about 2.6 kg that was worth more than Rs6.5 million. Meanwhile, The air intelligence wing of the Commissionerate of Customs, Goa unit, on Tuesday seized 580 grams of gold worth Rs 1.5 million in a smuggling attempt involving a Kerala native through Goa International Airport at Dabolim. According to officials of Goa Customs, while clearing the passengers arrived by a Oman Airways flight from Muscat to Goa. –CB Report

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bushes towards Zimbabwe after their efforts to free the car from the sand failed, local police say.

Last December a vehicle stolen in Durban was recovered on the same river, attached to a group of donkeys. Local police are investigating whether a syndicate is behind the new practice. Police Brigadier Motlafela Mojapelo says a Mercedez Benz C220 was recovered on the river bed close to Musina. The

thieves had put metal sheets under the wheels to make it easier for the donkeys to pull. “The suspects were using donkeys to pull the car across the river‚ but our members were just in time to pounce on them after the donkeys were apparently no longer able to pull it through the sand,” Mr Mojapelo is quoted in local media as saying. The donkeys were unharmed. It is not clear why the thieves do not simply driver the car into Zimbabwe but the BBC’s Pumza Fihlani in Johannesburg notes that one reason might be that most modern cars are fitted with a tracking device which uses satellite tracking to locate a vehicle, if stolen.

The tracker is only active when the car is running. The Limpopo River forms the border between South Africa and Zimbabwe and is a well known transit point for illegal immigrants moving between both countries but the news of it becoming a smuggling point for cars is a surprise development, our correspondent says.

Shell to cut hundreds of jobs at its Dutch operations

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he Royal Dutch/Shell group said it will cut ‘hundreds’ of jobs at Shell Nederland in response to falling oil prices. Shell Nederland has a payroll of 8,000, while the group employs 92,000 worldwide, the Financieele Dagblad said. Shell said trade unions and the works council have already been told about the plans. The jobs will disappear largely in the projects and technology department, which was formerly

based in Rijswijk. A spokesman for trade union FNV told the FD that the union is ‘holding talks with Shell’ about the redundancies. The union would not give any further reaction because it had agreed with Shell to say nothing at the moment. Shell has scrapped more than 10,000 jobs worldwide in the last two years. The acquisition of the British BG Group last year led to the loss of 2,800 jobs and the company. –CB Report

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outh Korean exports expanded for a ninth straight month in July on growing overseas demand for computer data storage devices, memory chips and other goods, as the global economy gains strength.

Exports in July rose 19.5% from a year earlier to $48.85 billion after the prior month’s revised 13.6% gain, according to preliminary data from the trade ministry and the customs office released Tuesday. The latest reading beat the median forecast of a 15% increase from a survey of five analysts conducted by The Wall Street Journal.

Imports in July increased 14.5% from a year earlier to $38.20 billion following the previous month’s revised 19.8% increase. The latest reading was below the median fore-

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cast for a 16.2% rise.

The trade surplus narrowed to $10.65 billion in July from a revised $10.77 billion in June, beating the median forecast for a $8.74 billion surplus. Exports, which account for about half of South Korea’s gross domestic product, have been increasing so far this year after contracting in the last two years. South Korea’s exports should continue to grow in the second half of this year unless sliding oil prices and global protectionism seriously undermine demand overseas, trade officials say. Meanwhile, The South Korean government will unveil its plan to increase taxes for the superrich and biggest businesses next week, government officials said. On Wednesday, Finance Minister Kim Dong-yeon is scheduled to announce a set of tax code revisions, which is regularly done twice a year, they said. The issue of a tax increase has emerged as a hot potato in politics as the governing Democratic Party earlier hinted at a potential tax hike, mostly for the superrich and large conglomerates.

Iran-China H1 trade up 31% to $18b

hina has traditionally been Iran’s biggest trading partner.

The Joint Comprehensive Plan of Action, the official name of the nuclear deal Iran signed with world powers, including China, in 2015, gave a further boost to bilateral economic relations. Bilateral trade grew 31% during the first half of 2017 compared with last year’s corresponding period to reach $18 billion, Iran-China Chamber of Commerce cited data from Chinese customs department. According to the report, China’s exports to Iran saw a 23% year-on-year increase during the period, rising from $7.2

billion to $8.8 billion. Iran’s exports to China rose from $6.5 billion to $9.2 billion, registering a year-onyear increase of 40%. Oil was the main commodity exported by the Islamic Republic to the Republic of China. China is the top importer of Iranian oil and non-oil commodities.

Iran exported 14.8 million tons of non-oil commodities worth $3.61 billion to China during the sixmonth period, up by 4.2 million tons in volume and $970 million in value YOY. Last fiscal year (March 2016-17), China imported 37.7 million tons of Iranian goods worth $8.17 billion. –CB Report

Hong Kong Land’s net profit soars 147% in H1

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HONG KONG

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sizeable gain from the revaluation of investment properties saw earnings at Hongkong Land Holdings rocket 147 per cent in the first half of this year. The property group reported a net profit of US$3.13 billion (S$4.2 billion) for

the six months ended June 30, well up from the US$1.26 billion in the same period a year earlier. This was after taking into account a net gain of US$2.61 billion arising on the revaluation of its investment properties. Revenue came in at US$1.3 billion, higher than the US$782.8 million previously while underlying profit leapt 32 per cent to US$517 million. Hongkong Land said yes-

terday that the group’s investment properties produced an increased contribution due to higher average rents in Hong Kong. Increased sales at its development properties – residential and mixed-use projects – brought improved profits in both mainland China and Singapore. Earnings per share was 132.83 US cents, more than double the 53.7 US cents previously.

Net asset value per share jumped 9 per cent to US$14.54 as at June 30, compared with the US$13.30 as at Dec 31 last year. The group has recommended an interim dividend of six US cents per share. Chairman Ben Keswick noted in a statement that within its investment properties, office rental reversions in Hong Kong were positive as market supply remained tight.

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Customs seizes wine, mobile accessories at AIIA LAHORE: The customs officials have confiscated about eight alcohol bottles from passengers travelling by different flights during a raid on the Allama Iqbal International Airport.

Sources told Customs Today that officers conducted operations in different flights coming from Dubai to Lahore, Turkey to Lahore, Jeddah to Lahore and Muscat to Lahore. The customs took action in Pakistan International Airlines (PIA) flights, Turkish Airways flight, Gulf Air and Saudi Air flight.

Tuesday, August 8, 2017

CUSTOMS BULLETIN

Customs Appraisement collects Rs 1,467 million customs duty LAHORE M HAYAT

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ollectorate of Customs Appraisement has collected Rs 1,467 million under the head of customs duty during the month of July 2017. This amount is 55 percent extra collected during the same month of the previous fiscal year, 2016. Overall, the Customs Appraisement collected Rs 5,408 million revenue, including all duty and taxes during the month of July while Rs 3,360 million were collected during the same period of the last year.

Sources told Customs Today that Collector Jamil Nasir created a Post Release Verficiation (PRV Cell) which is assigned the task to conduct audit of all imported items. The cell will scrutinize all relevant data and wherever they find any tax evasion and mis-declaration they take action according to rules and regulations. It is necessary to mention here that eleven new appraisers and twenty one new inspectors resumed the charge of their responsibilities recently. Sources told that Collector Jamil Nasir directed the newly inducted appraisers and inspectors to adopt zero tolerance policy towards

tax evasion. He directed them to take necessary action against any-

one who found involved in tax evasion and mis-declaration.

Sources said that collectorate is already adopted a comprehensive

policy to recover outstanding dues from tax evaders.

Order-In-Original No: 68/2017 issued for seizure of NDP truck ISLAMABAD

M FAIZAN

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eputy Collector Customs Adjudication Islamabad Dr. Wajid Ali has issued an Order-In-Original No. 68/2017 to confiscate the seized non-dutypaid smuggled tyers and release the offending vehicle against a redemption fine of 20% of the value in the seizure case No. 222/2017 of foreign origin goods.

On a tip-off that F/O tyres would be smuggled from Rawalpindi by a Mazda truck with Registration No. RIS-1438, a raiding party set up a picket on G.T. Road, Sihala. The reported Mazda truck was seen coming from Rawalpindi side which was intercepted. A thorough search of the said Mazda truck led to the recovery of F/O tyres.

The driver of the vehicle was identified as Muhammad Yaseen S/o Muhammad Dad Khan R/o Fatehpur Thakiala, tehsil Fatehpur, District Kotli (Driver). On demand he produced GD Nos. KAPE-HC-

65030 dated 21.11.2016, KAPEHC-49930 dated 18.10.2016, KCSIHC-124316 dated 18.03.2013, 94036 dated December, KAPWHC-239847 dated 08.06.2016, KAPW-HC-229018 dated 25.05.2016, KAPW-HC-174378 dated 08.05.2015, KPPI-HC-59976 dated 21.04.2016, KAPE-HC-56450 dated 02.11.2016, KAPW-HC42163 dated 30.08.2016, KAPWHC-22414 dated 03.08.2016, KAPW-HC-223179, dated 16.05.2016, and bilty No. 1859 and 1858 issued by Sada Bahar Goods Transport Company, Ganj Mandi Rawalpindi, in which sender name

was Ittifaq Tyres and receiver name was Rasheed Butt.

The description of tyres was not tallied with the description mentioned on the face of GDs. The respondents failed to fulfill the requirements of Rule-126 of SRO450(I)/2001 dated 18.06.2001.

There were therefore reasons to believe that the recovered F/O tyres had been brought into the country in violation of Section 2(s) & 16 of the Customs Act 1969.

The said Mazda truck was also seized for action under section 157 ibid. The Deputy Collector Customs Adjudication has said in

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the Judgment that neither respondents at the time of seizure nor during the course of adjudicating proceedings produced any document/evidence, which proves that the seized tyres were legally imported. The plea of respondent that they do not fulfill the requirement of the Rule 126 of the Customs Act 1969 regarding the production of Sales Tax invoices and Sales Tax return which creates a bridge between the importer and buyer of the seized goods. So the seized tyres were brought into Pakistan without payment of duty & taxes.