The DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-CUSTOMS, KARACHI vs MAYA CORPORATION Ss — 2023 PTD 928 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2023 PTD 928 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: The DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-CUSTOMS, KARACHI vs MAYA CORPORATION Ss
Subject matter: Tax & Customs
Provisions referred to: Sales Tax Act (VII of 1990)

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

The DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION-CUSTOMS, KARACHI VS MAYA CORPORATION Ss. 32(1), 32(2), 32(5), 79 &156(1), clauses 1, 10 & 14---Sales Tax Act (VII of 1990), Ss. 3, 6, 7, 33 & 34---SRO 1125(I)/2011 dated 31-12-2011---Mis-declaration---Evasion of tax , allegation of---Payment of sales tax on import, exemption from---PCT heading, classification of---Scope---Rule of consistency---Importer/respondent availed the exemption on payment on sales tax on import of Styrene Butadiene Rubber (SBR) Grade 1502 under SRO 1125(I)/2011 dated 31-12-2011---Appellant/Department assailed order-in-original passed in favour of importer/respondent contending that the said exemption was available on SBR in latex form only whereas normally the same (SBR) was being imported in form of lumps/solid blocks etc. having no usage in export-oriented sector---Held, that SBR in latex form was not classifiable under PCT 4002.1900, instead the same was specifically classified under PCT 4002.1100---SRO 1125(I)/2011 dated 31-12-2011 specifically granted exemption from payment of sales tax under PCT 4002.1900---Exemption enjoyed by the importer/respondent on import of SBR Grade 1502 was rightly claimed and extended by the Clearance Collectorate---Record also revealed that several consignments of many other importers had already been released extending the benefit of exemption from payment of sales tax under SRO 1125(I)/2011 dated 31-12-2011, thus rule of consistency was to be applied in the present case also---Order-in-original passed by the Adjudicating Authority in favor importer/respondent was upheld---Appeal was dismissed, in circumstances. Head NotesCase Description

Other judgments reported in 2023 PTD

2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Fiscal statute---Literal approach of interpretation---Literal approach is to b…
2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Ss. 2(13), 122(5a), 210 & 211---amendment of assessments---Commissioner (Inlan…
2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Maxim "delegatus non potest delegare"---Scope and meaning---Delegation of powe…
2023 PTD 1590 SUPREME-COURTCOMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD VS FAUJI FOUNDATION LIMITED Ss. 22 & 30---'Income from other sources' or 'income from…
2023 PTD 1514 SUPREME-COURTFEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Federal Board of Revenue, Islamabad VS SUS MOTORS (PVT.) LTD. S. 81---Im…
2023 PTD 1492 SUPREME-COURTCOMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI VS AL-ABID SILK MILLS LTD., A-39, MANGHOPIR ROAD, SITE, KARACHI Fiscal sta…

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