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COLLECTOR OF CUSTOMS vs CUSTOMS APPELLATE TRIBUNAL S — 2022 PTD 1153 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 PTD 1153 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
PTD
Parties
COLLECTOR OF CUSTOMS vs CUSTOMS APPELLATE TRIBUNAL S
Provisions referred to
S. 196---R

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

COLLECTOR OF CUSTOMS VS CUSTOMS APPELLATE TRIBUNAL S.196---Reference to High Court---Scope---Various show cause notices were issued to the respondent demanding payment of duty and taxes on the re-importation of engines sent abroad for repairs---Department's stance was that the value of repair was not correctly declared at the time of re-import of engines, resulting in lesser payment of duty and taxes---Respondent's case was that during pendency of the proceedings they had availed amnesty scheme and had paid the duty and taxes as per the scheme; hence, no question of payment of any further amount arose---Validity---In terms of the amnesty scheme fine and penalty stood remitted, whereas, the duty and taxes so adjudicated stood paid---Department had accepted the request of the respondent to grant them benefit of the amnesty scheme after making payment of duty and taxes calculated by the respondent on its own---Department had no case so as to seek interference in the impugned order of the Appellate Tribunal---Reference applications were dismissed.

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