COMMISSIONER INLAND REVENUE vs NEW ALLIED ELECTRONICS INDUSTRIES (PVT — 2023 PTD 264 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PTD 264 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs NEW ALLIED ELECTRONICS INDUSTRIES (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 11---C; S. 32---M

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

COMMISSIONER INLAND REVENUE VS NEW ALLIED ELECTRONICS INDUSTRIES (PVT.) LTD. S.11---Customs act (IV of 1969), S.32---Mis-declaration---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---Respondent imported mobile phones and paid duty at the rate of Rs. 250/- per piece whereas the Sales Tax Department was of the view that the mobile phones attracted higher duty---Department issued a show cause notice on the issue of misdeclaration---Validity---Purported allegation of misdeclaration was in fact within the domain and jurisdiction of Collectorate of Customs, which, in case of any controversy, could have retained the consignment/goods for further inquiry or chemical test and determine the duty provisionally till disposal of the inquiry or re-assessment---Dispute of classification was never raised at customs level---Exercise undertaken by the department was a futile attempt in absence of any concrete resolution of misdeclaration---Reference application was dismissed.

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