| Case ID |
df4b7865-6cb2-4e13-b21c-f6c5bf789a7f |
| Body |
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| Case Number |
Customs Appeal No. K-3134 of 2013 |
| Decision Date |
May 18, 2015 |
| Hearing Date |
May 06, 2015 |
| Decision |
The appeal was dismissed as the Customs Appellate Tribunal found that the dredger 'Dong Hai Jun 7001' imported by the Port Qasim Authority was not registered under the Merchant Shipping Ordinance, 2001, and thus was not entitled to exemptions from sales tax and income tax as claimed. The tribunal emphasized that the exemptions provided under S.R.O. 55(I)/2008 were applicable only to those vessels that were registered and flying the Pakistani flag. The tribunal noted that the dredger was operational without fulfilling the necessary legal formalities, and the appellant had failed to pay the required duties and taxes, which constituted a willful act to evade government revenue. Consequently, the tribunal upheld the decision of the Collector of Customs, which had assessed the goods declaration at the statutory rates and imposed penalties for non-compliance. |
| Summary |
This case revolves around the Customs Appeal No. K-3134 of 2013, where the Port Qasim Authority appealed against the decision of the Collector of Customs regarding the import of a dredger, 'Dong Hai Jun 7001'. The tribunal ruled that the dredger, which was not registered under the Merchant Shipping Ordinance, was not eligible for tax exemptions claimed under S.R.O. 55(I)/2008. The case highlights the importance of compliance with registration and taxation laws in maritime operations in Pakistan. The tribunal found that the dredger was operational without the necessary legal clearance, leading to significant revenue loss for the government. The decision reinforced the need for strict adherence to customs regulations to prevent tax evasion and uphold the integrity of the revenue system. This ruling is significant for maritime law and customs compliance in Pakistan, as it sets a precedent for future cases involving tax exemptions for imported vessels. Keywords such as 'Customs Act', 'Income Tax Ordinance', 'Merchant Shipping Ordinance', and 'tax exemptions' are essential for understanding the implications of this case. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Port Qasim Authority,
Director General Intelligence and Investigation FBR
|
| Judges |
CH. MUHAMMAD TARIQ,
KHALID MAHMOOD
|
| Lawyers |
Aga Faquir Mohammad,
Tariq Aziz PA,
Shahid Rizvi PA,
Khurram Rafique AO
|
| Petitioners |
PORT QASIM AUTHORITY THROUGH SECRETARY
|
| Respondents |
DIRECTOR GENERAL INTELLIGENCE AND INVESTIGATION FBR AND 3 OTHERS
|
| Citations |
2017 SLD 644,
2017 PTD 390,
(2018) 118 TAX 33
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Income Tax Ordinance, 2001,
Pakistan Merchant Shipping Ordinance (LII of 2001)
|
| Sections |
17,
79(b),
80,
83,
156(1),
156(6),
156(7-1),
156(143),
179(3),
194A,
Clause(21),
Preamble,
22(1)
|