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SALMAN ENTERPRISES, KARACHI vs The DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PCA, CUSTOM HOUSE, KARACHI Ss — 2022 PTD 144 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation
2022 PTD 144 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
SALMAN ENTERPRISES, KARACHI vs The DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PCA, CUSTOM HOUSE, KARACHI Ss
Subject matter
Tax & Customs
Provisions referred to
S. 80; Sales Tax Act (VII of 1990); Sales Tax Act; 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

SALMAN ENTERPRISES, KARACHI VS The DEPUTY DIRECTOR, DIRECTORATE GENERAL OF PCA, CUSTOM HOUSE, KARACHI Ss.2(a), 80, 83, 186, 193-A & 202---Customs Rules, 2001, R.438--- Sales Tax Act (VII of 1990), Sixth Schedule, Serial No.79---Notification SRO 42(I)/2010, dated 23-1-2010---Clearance of goods---Audit proceedings---Directorate of Post Clearance Audit (PCA), after lapse of 4 to 5 years of clearance of consignments initiated proceedings for mis-declaration and after adjudication additional taxes and penalty were imposed---Validity---All communication including audit observations and contravention reports were prepared and served in the capacity of Deputy Director PCA, which was non-existent in column No.3 of SRO 42(I)/2010, dated 23-1-2010, rendering the same without power/jurisdiction hence was ab-initio void and coram non judice---Entire proceedings right from audit, audit observations, contraventions reports were of no legal effect---"Cheese" imported was "shredded mozzarella cheese", which fell under PCT heading 0406.1010 by virtue of being unripe cheese according to Codex Alimentarius, on which benefit / exemption under Serial No.79 of Sixth Schedule to Sales Tax Act, 1990, was available to importer---Deputy Collector Appraisement and his subordinates at the time of passing assessment order under S.80 of Customs Act, 1969 and R.438 of Customs Rules, 2001, rightly allowed the benefit---Opinions of Directorate of PCA and Adjudication authorities were based on assumption/presumption and conjecture and fishing inquiries which were not permitted under the law---Customs Appellate Tribunal set aside the orders passed by Directorate of PCA and Adjudication authorities---Appeal was allowed, in circumstances.

Other judgments reported in 2022 PTD

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