Law: Sales Tax Act, 1990

Section: 32A,79,80

Sales Tax Act (VII of 1990)----Ss.32-A, 79 & 80---Charge of short payment of taxes due to mis-declaration and mis-clarification of imported goods---Issuance of show-cause notice regarding such charge---Order-in-Original directing importer to pay short paid/evaded amount of taxes while imposing penalty on him---Appellate Authority upheld order-in-original in appeal fled there against by importer---Importer's plea was that show-cause notice had not been issued to him on first stage---Validity---Appellate Tribunal set aside impugned orders and remanded case to Adjudicating Authority for its decision afresh after affording opportunity of hearing to both parties. Ms. S.T. Enterprises v. Pakistan 2009 PTD 467; Messrs Sikandar Enterprises v. Appellate Tribunal Karachi, 2008 PTD 1968; Ms. Genuine Import Impex v. Deputy Collector 2009 PTD 263; Ms. Walayat Ali Mir v. PIA Corporation 1995 SCMR 650; Ms. Nadeem Textile Mills Ltd. case 2002 PTD 3087; Messrs Pakistan Telephone Cables Ltd. v. Federation of Pakistan 2011 PTD 2849 and S.M. Naqive Collector of Customs (Adjudication) and another Customs Reference Application No.157 of 2008 ref. ADNAN AHMED, MEMBER (JUDICIAL-II).---This order will dispose of Customs Appeal No.K-920/2010 filed by the appellant against the Order-in-Appeal 'No.4070 of 2010, dated 7-7-2010, passed by Collecor of Customs (Appeals), Karachi. 2. Brief facts of the case as reported are that the appellant had imported consignments of Sodium Acid Pyrophosphate and cleared the same under PCT heading 2835.2920 on payment of custom duty @ 5% whereas actually the same were correctly classifiable under PCT heading 2835.3900 chargeable to customs duty @ 10%. The incorrect classification had also resulted in short payment of sales tax and income tax on the aforesaid imports. The appellant was accordingly charged for intentionally and willfully causing a loss of Rs.94, 1567 to the Exchequer. A Show-Cause Notice C. No. PCA/205/2009-Audit dated 18-3-2009 was issued to Messrs Abdul Rashid (Alpha Corporation), Shop No. 7, Seema Cloth Market, O.T.6/21, Kagzi Bazar, Karachi. 3. The Assistant Collector of Customs, Model Customs Collectorate of PaCCS, Custom House,…

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