| Case ID |
2de417e5-9b3e-4bf1-9127-99c70d1fd8bf |
| Body |
View case body. Login to View |
| Case Number |
Customs Appeal No. K-1819 of 2015 |
| Decision Date |
Dec 20, 2021 |
| Hearing Date |
Dec 14, 2021 |
| Decision |
The Customs Appellate Tribunal rejected the appeal by M/s. Lucky Cotton Mills (Pvt.) Ltd. against the Order-in-Original No. 128/2015-16 dated 23.11.2015. The Tribunal found that the appellant failed to meet the conditions outlined in SRO No. 1125(I)/2011, which pertains to the concessionary regime of sales tax. The appellant's import of raw and ginned cotton did not qualify for the reduced rate of withholding tax due to the exclusion of these goods under the SRO. The Tribunal upheld the decision of the Collector of Customs regarding the evasion of taxes and reaffirmed the authority of customs officers to record short-paid taxes at the import stage. Consequently, the appeal was rejected without any order for costs. |
| Summary |
This case revolves around the appeal filed by M/s. Lucky Cotton Mills (Pvt.) Ltd. concerning the application of the concessionary regime of sales tax under SRO No. 1125(I)/2011. The Customs Appellate Tribunal examined whether the appellant's imports of raw and ginned cotton were eligible for the reduced rate of withholding tax. The court determined that the imported goods did not meet the necessary criteria established in the SRO, which specifically excluded such products from the concessionary benefits. The ruling emphasized the importance of compliance with tax regulations and clarified the powers of customs officials in enforcing tax collection. This decision highlights key aspects of customs law and sales tax legislation, making it a significant reference point for future cases involving textile imports and tax compliance. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
MESSRS LUCKY COTTON MILLS (PVT.) LTD.,
THE COLLECTOR OF CUSTOMS (ADJUDICATIONIL), CUSTOMS HOUSE, KARACHI
|
| Judges |
ABDUL JABBAR QURESHI, MEMBER JUDICIAL-I,
ABDUL BASIT CHAUDHARY, MEMBER TECHNICAL-I
|
| Lawyers |
Shanshah Husnain, Consultant,
Naeem A.O.
|
| Petitioners |
MESSRS LUCKY COTTON MILLS (PVT.) LTD.
|
| Respondents |
,
THE COLLECTOR OF CUSTOMS (ADJUDICATIONIL), CUSTOMS HOUSE, KARACHI
|
| Citations |
2022 SLD 907 = 2022 PTD 1051
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Sales Tax Act, 1990
|
| Sections |
32,
4,
6
|