COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi vs SAMAD ENTERPRISES S — 2022 PTD 796 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 796 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi vs SAMAD ENTERPRISES S
Subject matter: Tax & Customs
Provisions referred to: S. 202---S; S. 48---I; S. 148---R; Sales Tax Act (VII of 1990); Income Tax Ordinance (XLIX of 2001); 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

COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi VS SAMAD ENTERPRISES S.202---Sales Tax Act (VII of 1990), S. 48---Income Tax Ordinance (XLIX of 2001), S. 148---Recovery of government dues---Scope---Customs authorities have not been conferred with the powers of adjudication as far as Sales Tax Act, 1990 and the Income Tax Ordinance, 2001, are concerned---Customs authorities have powers to collect sales tax, income tax, etc., at the import stage in the capacity of collecting agents on the basis of registration certificate.

Other judgments reported in 2022 PTD

2022 PTD 683 SUPREME-COURTNAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Scope---Judgment is an autho…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.19---General power to exempt from customs…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad Precedent---Constitution of a larger Bench-…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.3---Power to prohibit or restrict imports…
2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANNAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 3 & 7---Scope of sales tax---Determination…
2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANCOMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Com…

Back to the case-law library · Search Pakistani case law in Urdu or English