Law: Customs Act, 1969

Section: 25,25A(1),25(15)

Law: Income Tax Ordinance, 2001

Section: 148(9)

Law: Sales Tax Act, 1990

Section: 46(g)

(a) Customs Act (IV of 1969)--- ----S. 25A(1)---Sales Tax Act (VII of 1990), S. 46(g)---Income Tax Ordinance (XLIX of 2001), S.148(9)---Valuation ruling---Determination of value by customs authorities for levy of income/sales tax at import stage---Powers and scope---Director of Directorate General (Valuation) issued Valuation Ruling fixing the value of "menthol crystal" imported by appellant---Appellant being aggrieved by the Valuation Ruling filed review application which was rejected---Contention of the appellant was that import of menthol crystal was subject to preferential trade agreement/PTA and no duty was payable on the same, therefore the Director of Customs was not empowered to fix the value through valuation ruling---Validity---Director of Directorate General (Valuation) was not empowered to fix the value of imported goods for levy/collection of income tax at import stage through valuation ruling in exercise of power vested under S. 25A(1) of the Customs Act, 1969---Determination of value for levy of sales tax and income tax by the Director of Directorate General (Valuation) was without lawful power/jurisdiction---Valuation ruling and order in review was set aside---Appeal allowed. Muhammad Hussain and others v. Commissioner of Income Tax 2005 PTD 152; Major Syed Walayat Shah v. Muzaffar Khan and 2 others PLD 1971 SC 184; Omer and Company v. Controller of Customs, (Valuation): 1992 ALD 449 (1) Karachi AAA Steel Mills Ltd. v. Collector of Sales Tax and Central Excise Collectorate of Sales Tax 2004 PTD 624; All Pakistan Newspaper Society and others v. FOP PLD 2004 SC 600; Khyber Tractor (Pvt.) Ltd. v. FOP PLD 2005 SC 842; PLD 1976 SC 514; Ali Muhammad v. Hussain Buksh and others PLD 2001 SC 514; Land Acquisition Collector, Noshehra and others v. Sarfraz Khan and others 2006 PTD 2237; Pak Suzuki Motors Company Ltd., Karachi v. Collector of Customs, Karachi, 2009 PTD (Trib.) 1996 and 2010 PTD(Trib.) 832 ref. (b) Jurisdiction--- ----Order passed without jurisdiction---Effect---Assuming of jurisdiction is of great importance and power has to be exercised within the allotted sphere, acting contrary to that is incurable rather fatal for the case---Whenever…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492