COLLECTOR OF CUSTOMS vs YOUNG TECH PRIVATE LIMITED S — 2024 SCMR 457 SUPREME-COURT

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

COLLECTOR OF CUSTOMS VS YOUNG TECH PRIVATE LIMITED S. 10 [as amended by the Finance Act (XIII of 2022)]---Mobile handset levy on imported phones---Levy on ordinary phones other than smart phones---Legality---Respondents had imported mobile phones and were aggrieved by the imposition of mobile handset levy under section 10 of the Finance Act, 2018 ("Act") on mobile phones that were admittedly not smart phones---Section 10 of the Act imposed mobile handset levy on smart phones supported by a table which gave categories of smart phones and the rates of levy per set---Subsequently in the Finance Act, 2022, the table of section 10 was amended and the amended table replaced the words "category of smart phone" with the words "Mobile Phones having C&F Value (US Dollars)"---Stance of the department was that by changing the table, it had been conferred the power to recover the said levy not only on the smart phones but also on the ordinary phone which did not fall in the category of smart phones---High Court came to the conclusion that without amending the charging section, i.e. section 10 and merely by amending the table, the levy could not be recovered---Validity---Right to recover any levy rests in the charging section and not in the table that specifies the rates at which such charge is to be recovered---Power to recover a levy is anchored in the charging section and the table is merely meant to prescribe the rates at which such levy is to be recovered on various goods/items---Unless the charging section confers a power to recover a levy on an article or class of goods, mere mention of a different class, types or category of goods clearly goes beyond the scope of the charging section---This cannot be done---Schedule/table is merely a supplement of the charging section and cannot go beyond it and create a new and altogether different levy on a different class of goods not mentioned or contemplated by the charging section---Impugned order of the High Court was in-line with settled principles of law on interpretation of fiscal statutes and tax laws---Petitions were dismissed and leave to appeal was refused.

COLLECTOR OF CUSTOMS vs YOUNG TECH PRIVATE LIMITED S — 2024 SCMR 457 SUPREME-COURT

Case information

Judgment text as reported

Other judgments reported in 2024 SCMR