Law: Customs Act, 1969

Section: 3,10-A,14,32,32(1),32(2),156(1),

Law: Sales Tax Act, 1990

Section: 2(37),3,4,6,33(4),33(5),33(11),34,36,36( 1),71

Law: Income Tax Ordinance, 2001

Section: 148

Customs Act (IV of 1969)- -Ss. 3, 32(1)(2), 156(1), 10-A & 14-S.R.O. No.1125(1)/2011 dated 31-12-2011-S. R. O. No. 898(I)/2013 dated 4-10-2007-Claiming concession as 'manufacturer' in respect of imported polyester fabric- Refusal of claim and imposition of penalty-Validity-Appellant/ importer, claimed concession as 'manufacturer' in respect of imported polyester fabric under SRO No. 1125(I)/2011 dated 31-12-2011- Directorate of Intelligence and Investigation and Federal Board of Revenue confirmed that appellant did not have any manufacturing facility and that imported polyester fabric was not used as industrial input-Since, appellant was considered a commercial importer, and did not qualify for the concessionary rate of sales tax available to manufacturer, it was perceived that appellant had committed offence within the meaning of S.32(1)(2) of Customs Act, 1969 punishable under Ss. 156(1), 10-A & 14 of the Act, read with relevant sections of Sales Tax Act, 1990 and Income Tax Ordinance, 2001-Department had alleged that the appellant intentionally and deliberately in league with clearing agent, through mis-declaration, had evaded amount of taxes to the tune of Rs.2,71,11,524---Said amount was found recoverable under S.32(2) of Customs Act, 1969 read with S. 36(1) of Sales Tax Act, 1990 and S.148 of Income Tax Ordinance, 2001- Penalty was also warranted under Ss. 156(1), 10-A & 14 of Customs Act, 1969-Cognizance was taken by the authorities (DG (I&I) & FBR) for the matter of sales tax and income tax for which it had neither been delegated any powers by the Federal Board of Revenue in the notification, nor assigned any role under the Sales Tax Act, 1990 or Income Tax Ordinance, 2001-Customs authorities, including officers of the Directorate General (I&I) (Federal Board of Revenue) could not assume jurisdiction in sales tax or income tax matters, except the situations expressly provided in the relevant statutes-Contradiction existed in the statutory provisions invoked in the show-cause notice, and applied in the -Order-in-original passed by adjudicating authority, could not travel beyond the show-cause notice-Authorities had made out case…

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