| Case ID |
de758ea2-f39c-4539-b13a-482a07016c6b |
| Body |
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| Case Number |
Custom Appeals Nos. 19 and 20 of 2004 |
| Decision Date |
Apr 21, 2004 |
| Hearing Date |
|
| Decision |
The Lahore High Court dismissed the Customs Appeals Nos. 19 and 20 of 2004, affirming the decisions of the lower tribunals. The court found that the appellants, Messrs Best Buy Computers, did not meet the requirements for the exemption certificate they had obtained under the Income Tax Ordinance, 1979. The court ruled that the goods imported were not for the purpose of setting up an industrial undertaking, as defined by the relevant provisions of law. Furthermore, the court upheld the imposition of income tax and penalties against the appellants, stating that the concurrent findings of the lower courts were supported by substantial evidence and did not violate any legal provisions. |
| Summary |
In the case of Customs Appeals Nos. 19 and 20 of 2004, the Lahore High Court addressed the appeals filed by Messrs Best Buy Computers against the decisions of the lower tribunals regarding the cancellation of their exemption certificate under the Income Tax Ordinance, 1979. The court examined the circumstances under which the exemption was granted and concluded that the appellants had fraudulently obtained the exemption certificate. The court emphasized the importance of compliance with the specific legal requirements for tax exemptions, particularly for commercial importers. The ruling reaffirmed the legal interpretation of the terms 'industrial undertaking' and clarified the obligations of importers under the Income Tax Ordinance. The judgment serves as a precedent for similar cases involving tax exemptions and underscores the need for transparency and adherence to legal standards in tax matters. |
| Court |
Lahore High Court
|
| Entities Involved |
Messrs Best Buy Computers,
Directorate of Intelligence and Investigation (Customs and Excise)
|
| Judges |
TASSADUQ HUSSAIN JILANI,
MUHAMMAD SAYEED AKHTAR
|
| Lawyers |
Mian Abdul Ghaffar
|
| Petitioners |
Messrs BEST BUY COMPUTERS
|
| Respondents |
others,
DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS AND EXCISE), CENTRAL REGION, Lahore
|
| Citations |
2004 SLD 2700,
2004 PTD 2855
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
50(5),
53,
72,
81
|