Law: Customs Act, 1969

Section: 32(1)(2),32A,196

Customs Act (IV of 1969)--- ----Ss. 32(1)(2), 32-A & 196---Notification S.R.O. 575(I)/2006, dated 5-6-2006, Serial No. 35-A(6) of Table---Exemption from customs duty---Alternate Energy Development Board, certificate of---Goods in question were batteries imported for solar panels and other alternate resources of energy and authorities had imposed duty on them---Importer sought exemption from customs duties and other taxes under Serial No. 35-A(6) to the table of S.R.O. 575(I)/2006, dated 5-6-2006---Validity---In serial No. 35-A (6) to the Table of S.R.O. 575(I)/2006, dated 5-6-2006, clarifications issued by Cabinet Division dated 4-4-2012, and by Federal Board of Revenue dated 12-4-2012, held the field and could not be brushed aside---Exemption on import of batteries and other equipment mentioned in Serial No. 35-A (6) to the Table of S.R.O. 575(I)/2006, dated 5-6-2006, could not be denied merely on the ground that the same had been imported separately and not with PV Modules---Clarification of Alternate Energy Development Board was issued in favour of importer whereby it had been clarified that items in question were not being manufactured locally and equipment was for dedicated use for solar energy purposes and was not to be re-exported and diverted to other uses---Shipment in question was entitled for exemption from customs duty and sales tax according to Serial No.35-A(6) to the Table of S.R.O. 575(I)/2006, dated 5-6-2006---High Court set aside order passed by Appellate Tribunal and all questions were answered in favour of importer and against the authorities---Reference was allowed in circumstances. Moro Textile Mills Ltd. v. Central Board of Revenue 2007 PTD 60; D.G. Khan Cement Company Limited v. Deputy Collector of Customs 2003 PTD 986; Collector of Customs v. Fauji Fertilizer Co. Ltd. 2005 PTD 2178; Filters Pakistan (Pvt.) Ltd. v. Federal Board of Revenue 2010 PTD 2036; Shaikh Rashid Ahmed v. Assistant Collector, 2006 PTD 1207; Pakland Cement Limited v. Collector of Customs and C.E, 2008 PTD 406; Alm Traders v. Collector of Customs and others, 2008 PTD 362; Hashwani Hotels Ltd. v. Government of Pakistan 2004 PTD 901 and The Collector of Customs and…

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