Law: Customs Act, 1969

Section: 202,217

Law: Income Tax Ordinance, 2001

Section: 148(1)(5)(8),FirstSched.,Part-II,Clause9 (A)

Law: Specific Relief Act, 1877

Section: 42,54,56(d)

(a) Customs Act (IV of 1969)--- ----S.217---Bar of jurisdiction of Civil Courts---Applicability---Bar of jurisdiction of civil Court in terms of provisions of S. 217 of Customs Act, 1969, can only be attracted when action taken is found to be within four corners of statute under which it was taken---If the order suffers from taint of mala fide or lack of jurisdiction then such ouster of jurisdiction is not applicable. (b) Specific Relief Act (I of 1877)--- ----S.56(d)---Official acts---Bar to issue injunction---Principle---Officials are required to perform their duties strictly in accordance with law---If officials proceed to violate law, then such action taken cannot fall within the scope of "public duties" or be treated as performance of public duties and bar contained in S. 56(d) of Specific Relief Act, 1877, is not applicable. (c) Income Tax Ordinance (XLIX of 2001)--- ----S.148(1)(5), (8) & First Sched., Part-II, Clause 9 (A)---Advance income tax---Duty of collection---Scope---Customs authorities are empowered to collect 'Advance Tax' on behalf of Inland Revenue at specified rate of 3% in view of 'Rate Reduction Certificate'. (d) Customs Act (IV of 1969)--- ----S.202---Income Tax Ordinance (XLIX of 2001), S.148 (1)(5) & (8), First Sched., Part-II, clause 9 (A)---Specific Relief Act (I of 1877), Ss.42 & 54---Suit for declaration and injunction---Advance income tax---Duty of Customs authorities---Grievance of plaintiff was that despite payment of all duties and taxes, Customs authorities did not clear its consignment---Customs authorities withheld the consignment of plaintiff on the plea that imported goods were liable to be assessed at the rate of 5% of 'advance tax' and not at reduced rate---Validity---Plaintiff paid all lawful 'taxes', 'duties' and 'cess' as provided for under various fiscal statutes including 'advance tax' at applicable rate of 3% upon production of 'Exemption Certificate'---Customs authorities, upon payment of taxes and duties were duty bound to allow release of duty paid consignment to plaintiff---Customs authorities had no power under law to restrict release of 'duty paid consignment' on the plea that imported goods were…

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