ADDITIONAL COLLECTOR, MODEL CUSTOMS COLLECTORATE, MULTAN vs RELIANCE COMMODITIES (PVT — 2022 PTD 1423 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2022 PTD 1423 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: ADDITIONAL COLLECTOR, MODEL CUSTOMS COLLECTORATE, MULTAN vs RELIANCE COMMODITIES (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 32; Customs 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

ADDITIONAL COLLECTOR, MODEL CUSTOMS COLLECTORATE, MULTAN VS RELIANCE COMMODITIES (PVT.) LTD. Ss. 32 & 196---Customs Rules, 2001, Rr. 302(1)(b) & 307-E(1)---Constitution of Pakistan, Art.4---Recovery of duty and taxes---Show-cause notice, issuance of---Limitation---Protection of law---Dispute was with regard to show-cause notice issued on the basis of audit report for recovery of duty and taxes on remission for export Duty and Tax Remission for Exports (DTRE) Scheme---Customs Appellate Tribunal held such notice to be barred by limitation---Plea raised by authorities was that bar of limitation was not applicable---Validity---Adjudication of liability and limitation for recovery of duty was provided by relevant statutory regime and the same was not governed by R.307-E of Customs Rules, 2001 and the same could not be enlarged in disregard of provisions of S.32 of Customs Act, 1969---Clarification issued by Federal Board of Revenue vide letter dated 16-07-2014 on the issue of SED did not regulate period of limitation for demand of such duty---Provision of S.32(3A) of Customs Act, 1969 contemplated proceedings on the basis of discovery as a result of audit and limitation prescribed therein stipulated relevant date for the purpose of recovery to be the date of payment of duty or charge instead of any date after audit---Limitation of three years was applicable in law---To enjoy protection of law and to be treated in accordance with law was inalienable right of taxpayer which right was guaranteed by Art.4 of the Constitution---No inherent power vested in the Executive to take any action against taxpayer save in accordance with law---High Court declined to interfere in order passed by Customs Appellate Tribunal---Reference was dismissed, in circumstances.

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