Law: Sales Tax Act, 1990

Section: 11,25(3),32(3),S.No.15 ofthe6th Schedule

Law: Income Tax Ordinance, 2001

Section: 162(1)

Law: Customs Act, 1969

Section: 2(a),25,80(3),83,148,179,195

ORDER MUHAMMAD NADEEM QURESHI, MEMBER (JUDICIAL-I).-- Through this common order, I intend to dispose of above captioned Customs Appeals tiled under Section 194-A, by the appellants against Orders-in-Appeals Nos. K-385 to K-412 of 2014, K-41-3 to K-419 of 2014 and K-420 to K-421 of 2014, passed by the Collector of Customs (Appeals), Karachi, (here-in-after referred as respondent No.2) maintaining the assessment orders dated 23-3-2013 passed by Deputy Collector of Customs, Group-I, MCC of PaCCS, Karachi (hereinafter referred as respondent No. 1. These appeals have identical issues of law and facts and are therefore being heard, dealt with and disposed of simultaneously through this common order in the light of judgment of the Honorable High Court of Sindh in Customs Reference No.157/2008 (S.M. Naqi son of Syed Muhammad Hussain, Karachi v. Collector of Customs (Adjudication-I) and Others, Karachi. 2. Since the subject appeals are based on similar facts and question of law, therefore, it is needless to reproduce facts of each case separately, hence for reference the facts of Appeal No.K-385/2014 are taken into consideration for decisions. Brief facts of the case are that the appellants imported a consignment of Fruit Mix in Syrup (1800 Cartons, each Carton 24 x 836 GM)" from the Philippines and filed GD vide machine No. KCSI-HC-18864-O8082012. The goods were declared to be classifiable under HS Code 2008.9700 and the value was declared to be US$ 0.4700 per unit. The declarations were accepted by Customs and the goods were cleared without payment of sales tax in terms of Serial No. 16 of Table 1 of the 6th Schedule to the Sales Tax Act, 1990. However, subsequently it transpired that canned fruits were not eligible for exemption in terms of S.No. 15 of the 6th Schedule to the Sales Tax Act, 1990. Furthermore the Federal Board of Revenue vide its letter C.No. ST-L&P/2007/48560-R dated 16-4-2013, clarified that prepared fruits of Chapter 20 are chargeable to sales tax as the same are not covered under the 6th Schedule ibid. The goods released with inadmissible zero rating of sales tax were re-assessed accordingly. 3. After hearing the appeal, the Collector…