RAZ TEXTILES, A PROPRIETORSHIP CONCERN vs The FEDERATION OF PAKISTAN through the Secretary, Federal Board of R

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RAZ TEXTILES, A PROPRIETORSHIP CONCERN VS The FEDERATION OF PAKISTAN through the Secretary, Federal Board of Revenue, Islamabad Ss. 32 & 179(1)---Constitution of Pakistan, Art. 199---Constitutional petition---False statement, error etc.---Imposing of penalty---Petitioner / importer was aggrieved of seizing of its goods by custom authorities in Islamabad after the same had been released by customs authorities from port of import in Karachi---Validity---There was no jurisdiction vested in DG I&I to seize the goods in Islamabad on the basis that the value of such goods ought to have been ascertained on the basis of some valuation ruling that was not applied while assessing the goods at the port in Karachi---No penal proceedings in terms of S. 32 of Customs Act, 1969 could be undertaken against petitioner / importer on the basis that goods imported by it were assessed and released by custom officials without applying certain valuation ruling--- Additional Collector (Adjudication) Islamabad was vested with no authority to undertake adjudication of advance income tax and/or sales tax purportedly short levied in exercise of powers under S. 179(1) read with S. 32(2) of Customs Act, 1969 where the consignment was out of charge and no demand could be generated for payment of customs duty---Assumption of jurisdiction for such purpose was not backed by law and show cause notice was devoid of legal authority---DG I&I was an intelligence outfit and to the extent it believed misdeclaration of intended purpose of the imported goods might have resulted in short levy of advance income tax and sales tax, there was nothing prohibiting it from sharing the relevant information with FBR and/or relevant Commissioners vested with authority to scrutinize income tax and sales tax affairs of petitioner / importer---High Court quashed seizure report, recovery notice and show cause notice as the same were devoid of legal authority and void ab initio---High Court directed the authorities to release security deposit made by petitioner / importer for release of goods---Constitutional petition was allowed, in circumstances.

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

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