RAZ TEXTILES, A PROPRIETORSHIP CONCERN vs The FEDERATION OF PAKISTAN through the Secretary, Federal Board of Revenue, Islamabad Ss — 2025 PTD 1053 ISLAMABAD

Case information

Citation: 2025 PTD 1053 ISLAMABAD
Court: Islamabad High Court
Year: 2025
Reporter: PTD
Parties: RAZ TEXTILES, A PROPRIETORSHIP CONCERN vs The FEDERATION OF PAKISTAN through the Secretary, Federal Board of Revenue, Islamabad Ss
Subject matter: Tax & Customs
Provisions referred to: S. 179; S. 32; Customs Act

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

RAZ TEXTILES, A PROPRIETORSHIP CONCERN VS The FEDERATION OF PAKISTAN through the Secretary, Federal Board of Revenue, Islamabad Ss. 32 (2) & 179 (1)---Release of goods---Words "duty and taxes"---Applicability---Income tax and sales tax, assessment of---Custom authorities, jurisdiction of---Scope---Customs authorities are vested with no power and jurisdiction to undertake any assessment of Income Tax and/or Sales Tax in terms of S. 179(1) read with S. 32(2) of Customs Act, 1969, once imported goods have been released and are out of charge---For purposes of S. 32(2) of Customs Act, 1969, when read with S. 179(1) of Customs Act, 1969 power of adjudication for purposes of recovery vested in Customs authorities can be exercised only in case of "recovery of duty and other taxes not levied, short levied or erroneously refunded"---Due to use of the word "and", "duties and taxes" is to be read conjunctively, and power to demand any taxes not levied, short levied or erroneously refunded only exists where customs authorities are primarily adjudicating recovery of customs duty due under Customs Act, 1969---Quantum of advance income tax and sales tax payable at the time of import of goods is not to be assessed per se but only computed, as such demand is contingent on value of goods as determined by customs authorities---Where there has been a short levy or non-levy of customs duty, the computed advance income tax and/or sales tax would also have been short levied to the relevant extent.

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