STIEFEL LABORATORIES PAKISTAN (PVT.) LIMITED vs APPELLATE TRIBUNAL, CUSTOMS, FEDERAL EXCISE AND SALES TAX S — 2021 PTD 699 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 699 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: STIEFEL LABORATORIES PAKISTAN (PVT.) LIMITED vs APPELLATE TRIBUNAL, CUSTOMS, FEDERAL EXCISE AND SALES TAX S
Subject matter: Tax & Customs
Provisions referred to: S. 11---

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

STIEFEL LABORATORIES PAKISTAN (PVT.) LIMITED VS APPELLATE TRIBUNAL, CUSTOMS, FEDERAL EXCISE AND SALES TAX S.11---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---applicant was issued a show cause notice with the allegations that it imported "Fongitar and Polytar" liquid shampoos and got cleared the same by mis-declaring as pharmaceutical products under Chapter 30 instead of cosmetics classified under Chapter 33---Show cause notice culminated in passing of order-in-original---appeal filed by applicant before appellate Tribunal was disposed of by remanding the case back to the Collector for de novo consideration---Fresh show-cause notice was issued to the applicant in post-remand proceedings which resulted in impugned order-in-original---applicant's appeal against said order-in-original was dismissed by the appellate Tribunal---Validity---Once the matter was determined by the Taxation/Customs authorities, the Revenue should have assailed those orders, instead of simultaneously initiating proceedings through another show cause notice---applicant had been regularly importing the said products for several years and the products were classified under Chapter 33 and not under Chapter 30---If at all a change from the established practice had to be made, it could only be prospective and not retrospective---Reference was decided in favour of the applicant and against the department.

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