COLLECTOR OF CUSTOMS through Additional Collector of Customs vs SINGER PAKISTAN S

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 through Additional Collector of Customs VS SINGER PAKISTAN S. 32 [as amended vide Finance Act, 2014]---Recovery of short levied tax---Powers of Customs Authorities---Scope---Matter relating to Show-Cause Notice issued in the year 2014---Collectorate filed Special Customs Reference Application against the order in favour of importer / respondent---Validity---Subject consignment, as imported by the respondent, pertained to the regime prior to the amendments carried out in S. 32 of the Customs Act, 1969---Main controversy was that whether the Custom Authorities acting as a collecting agent of customs, excise, sales tax, had jurisdiction under the law and accordingly respective Tribunals were operating and functioning in the like manner---Held, that Show-Cause Notice for short levy of the respective taxes under income tax, sales tax and excise etc. were to be independently resurrected in their own regime---Customs at the time of import acted as a collecting agent, however, once the goods had been released then the respective/concerned department would act on their own hierarchy for the recovery of these Taxes---Income Tax Ordinance, 2001, as well as Sales Tax Act, 1990, provide a specific procedure for collection of taxes and have their respective forums for enforcing and recovering the short payment made be the importers---Hence, the recovery of un-collected taxes could not be entrusted upon Customs Officials once the goods had been imported and were out of charge---However, this was a situation prior to the amendment carried out under S. 32 of the Customs Act, 1969, on the basis of which the subject Show-Cause Notice was issued on 21.02.2014, which was issued on the basis of a contravention report of 10.12.2012 regarding concessional rates in income tax at the rate of 3% on the import of raw material---Thus, prior to 2014 before the amendment was carried out in S. 32 of the Customs Act, 1969 ,the object could not have been legitimately carried out---Thus, the proposed moot question was answered in negative i.e. in favour of respondent and against the applicant/Collectorate, leaving the remaining questions, as proposed by the applicant redundant---Special Customs Reference Application, filed by the Collectorate, was dismissed, in circumstances.

COLLECTOR OF CUSTOMS through Additional Collector of Customs vs SINGER PAKISTAN S — 2025 PTD 571 KARACHI-HIGH-COURT-SINDH

Case information

Judgment text as reported

Other judgments reported in 2025 PTD