AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S — 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S
Subject matter: Tax & Customs
Provisions referred to: S. 202---S; S. 202; S. 48; S. 140; S. 11; S. 162; Sales Tax Act (VII of 1990); Income Tax Ordinance (XLIX of 2001); Customs Act; Sales Tax Act; Income Tax Ordinance

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

AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S.202---Sales Tax Act (VII of 1990), Ss. 11 & 48---Income Tax Ordinance (XLIX of 2001), Ss. 162 & 140---Recovery of Government dues---Recovery of arrears of sales tax---Recovery of tax from persons holding money on behalf of a taxpayer---Scope---Custom Collectorates have powers to collect sales tax and income tax as duty at import stage---Argument that Customs is empowered to recover the short paid amount of sales tax and income tax at import stage under S.202 of the Customs Act, 1969, is based on mistaken belief---Customs Collectorates can only recover the amounts of sales tax and income tax upon receipt of notice from the Officer of Inland Revenue and Commissioner of Income Tax in terms of S.48 of Sales Tax Act, 1990 and S.140 of Income Tax Ordinance, 2001, for recovery of adjudged amount of sales tax and income tax after due process of law---Clearance Collectorates have the authority to collect sales tax and income tax at import stage in the capacity of collecting agents and can recover escaped/short paid customs duty and regulatory duty, after due process of law, but have no powers to adjudicate the cases of recovery of sales/income tax falling within the ambit of S.11 of Sales Tax Act, 1990 and S.162(1) of Income Tax Ordinance, 2001 respectively.

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