Law: Customs Act, 1969

Section: 32(1),32(2),179(3),180A,194A,202,206A,223

Law: Income Tax Ordinance, 2001

Section: 148,162(1)

Law: Sales Tax Special Procedure Rules, 2007

Section: Rr.58(A),58(B)

Law: Sales Tax Act, 1990

Section: 2(16),2(17),6,36

(a) Customs Act (IV of 1969)--- ----Ss. 32(2), 180-A & 206-A---Show-cause notice, corrigendum---Scope---Customs authorities issued show-cause notice to appellant importer on account of short levied customs duty and sales tax---Customs authorities issued corrigendum to earlier show-cause notice by correcting amount of short levied tax---Contention of the appellant importer was that adjudicating authority was not authorized to issue corrigendum and the same was illegal and without jurisdiction---Validity---Federal government, the Federal Board of Revenue or any officer of the Customs could correct clerical or arithmetical error arising therein from accidental slip or omission in any decision or order passed---Correction through a corrigendum in show-cause notice was not permissible under law---Customs authorities had acted in very cursory and perfunctory manner, rendering the corrigendum as of no legal effect. PLD 1971 SC 61; PLD 1973 SC 236; 2003 PTD 2457 and 2006 SCMR 129 rel. (b) Customs Act (IV of 1969)--- ----Ss.32(1), (2) & 202---Sales Tax Act (VII of 1990), Ss.6 & 36---Income Tax Ordinance (XLIX of 2001), Ss.148 & 162(1)---Collection of sales tax and income tax by the customs authorities as recoveries---Scope---Customs authorities served a show-cause notice upon appellant/importer on account of evading sales tax and short levied income tax on imports---Contention of the appellant importer was that Customs authorities had no powers for recovery of sales tax and income tax---Validity---Section 6 of the Sales Tax Act, 1990 and S. 148 of Income Tax Ordinance, 2001 had empowered the Collector of Customs to recover sales tax on the import of goods---Section 32(2) and (3) of Customs Act, 1969 mentioned any duty and charge which had not been levied or had been short levied, and had not restricted to the word exclusively customs duty or customs charges---Inherently, an agency which was to collect taxes at the import stage had the powers to recover the same under the powers delegated with its collection to avoid procedural complications. (c) Customs Act (IV of 1969)--- ----Ss.32(1), (2) & 223---Sales Tax Act (VII of 1990), S.2(16) &…