| Case ID |
44ebd40d-9435-4fbd-9c82-9040b4a0fef7 |
| Body |
View case body. Login to View |
| Case Number |
CA. No. 1384/LB/2008 |
| Decision Date |
Feb 26, 2009 |
| Hearing Date |
|
| Decision |
The Customs Appellate Tribunal set aside the orders of the Learned Collector (Appeals) and the Learned adjudicating authority. It held that the appellant was liable only to pay advance income tax on his consignments at a rate of 2%, along with any penalties applicable under section 183 of the Income Tax Ordinance, 2001. The tribunal found that the consignment was exempt from customs duty and sales tax, thus the provisions of the Customs Act were not applicable. The tribunal emphasized that the advance income tax collected at the import stage cannot be treated as customs duty and that penalties under the Customs Act do not apply. The decision ensured that the appellant's rights were protected and that the law was applied correctly. |
| Summary |
In the case of CA. No. 1384/LB/2008, the Customs Appellate Tribunal addressed the appeal of M/S Seico Scientific Traders against the order of the Learned Collector (Appeals). The appellant imported a consignment of medical equipment, which was exempt from customs duty and sales tax. The primary contention was the mis-declaration of the value of goods by the clearing agent, which led to penalties and fines. The tribunal found that the advance income tax collected should be at a reduced rate of 2% rather than the higher rate initially charged. The ruling underscored the necessity for clear legal frameworks governing tax collection and emphasized that customs provisions should not infringe upon income tax regulations. The decision is significant for stakeholders in import/export, particularly in the medical equipment sector, as it clarifies the legal obligations and protections available under Pakistani tax law. This case highlights the importance of accurate declarations and the implications of misrepresentation in customs documentation, reinforcing the need for compliance with legal standards in international trade. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
M/s Rafaqib's Enterprises,
M/s Expert Cargo Services (Pvt.) Limited
|
| Judges |
DR. RIAZ MEHMOOD
|
| Lawyers |
Not available
|
| Petitioners |
M/S Seico Scientific Traders
|
| Respondents |
The Collector Of Customs, Lahore,
The Assistant Collector Of Customs, Airport
|
| Citations |
2001 SLD 2836,
2001 PTCL 261
|
| Other Citations |
Hashwanis Hotel Limited vs. Government of Pakistan,
M/s. Pakistan Tobacco Company vs. Collector of Sales Tax, Rawalpindi,
M/s. SCAN and Systems (Pvt.) Limited vs. Collector of Customs, Appraisement Karachi
|
| Laws Involved |
Income Tax Ordinance, 2001,
Imports and Exports (Control) Act, 1950,
Customs Act, 1969
|
| Sections |
148,
3(1),
3,
15(1),
156(14)
|