LUCKY COTTON MILLS (PVT.) LTD. vs The COLLECTOR OF CUSTOMS (ADJUDICATION-II), CUSTOMS HOUSE, KARACHI S — 2022 PTD 1051 CUSTOMS-APPELLATE-TRIBUNAL-PESHAWAR

Case information

Citation: 2022 PTD 1051 CUSTOMS-APPELLATE-TRIBUNAL-PESHAWAR
Court: Peshawar High Court
Year: 2022
Reporter: PTD
Parties: LUCKY COTTON MILLS (PVT.) LTD. vs The COLLECTOR OF CUSTOMS (ADJUDICATION-II), CUSTOMS HOUSE, KARACHI S
Subject matter: Tax & Customs
Provisions referred to: S. 32---S; S. 6; Sales Tax Act (VII of 1990); Sales Tax Act

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

LUCKY COTTON MILLS (PVT.) LTD. VS The COLLECTOR OF CUSTOMS (ADJUDICATION-II), CUSTOMS HOUSE, KARACHI S.32---Sales Tax Act (VII of 1990), Ss.4 & 6---SRO No.1125(I)/2011 dated: 31-12-2011---False statement, error, etc---Withholding tax---Zero-rating---Scope---Time and manner of payment of sales tax---Scope---Question before Appellate Tribunal was whether the concessionary regime of sales tax under SRO No.1125(I)/2011 dated: 31-12-2011 was available and reduced rate of withholding tax was applicable or not---Validity---Careful perusal of the SRO No.1125(I)/2011 dated: 31-12-2011 revealed that concessionary regime was available to textile products beyond spinning stage---Import made by the appellant did not qualify under the condition of the SRO as the raw and ginned cotton was excluded from the purview of the SRO---Importer had not fulfilled the condition of SRO, therefore, it was not entitled to the reduced rate of withholding tax @ 1%---Contention of appellant that Customs officers were not empowered to record the short paid/not paid sales tax at import stage did not hold good while keeping in view the insertion of the expression "recovery" in S.6 of the Sales Tax Act, 1990---Appeal was rejected.

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