Law: Customs Act, 1969

Section: 14,14A,32,32(2),80,83,179,179(3),156(1), 179

Law: Customs Rules, 2001

Section: 438,438A,442

Law: Constitution of Pakistan, 1973

Section: 4,25

Law: Income Tax Ordinance, 2001

Section: 162(1)

(a) Customs Act (IV of 1969)-- --Ss. 179, 32, 14, 14A & 156(1)--Income Tax Ordinance (XLIX of 2001), S. 162(1)--Contention of department was that word *taxes' had been inserted in S. 179 of Customs Act, 1969 through Finance Act, 2014, which was quite enough for exercising jurisdiction corresponding to taxes--Held, such understanding was based on misconception as the word "taxes'' was inserted by legislature for calculation of involved amount of duty and taxes on basis of which adjudicating authority as defined in S. 179 of Customs Act, 1969 determined his powers--Inspite of insertion of word "taxes", adjudicating authority had to issue show- cause notice within respective applicable provision of Customs Act, 1969 and not under charging provision of S. 162(1) of Income Tax Ordinance, 2001--Charging section for short paid amount of income tax was S. 162(1) of Income Tax Ordinance, 2001 under which Commissioner of Income Tax was the only authority to proceed in matter--No mis-declaration was apparent on part of importer, therefore, invoking of Ss. 32, 14, 14A &. 156(1) of Customs Act, 1969 was manifestly wrong as these provisions could not be invoked in the matter of income tax attracting S. 162(1) of Income Tax Ordinance, 2001--Department acted without power/jurisdiction as the same was usurpation of powers of authority expressed in S. 162(1) of Income Tax Ordinance, 2001--Department was not empowered to proceed in the matter of income tax--Order accordingly. Case law referred. (b) Jurisdiction-- --If mandatory condition for exercise of jurisdiction, was not fulfilled, entire proceeding which followed became illegal and suffered from want of jurisdiction--No deviation from notified jurisdiction could be made--If an action had been taken or order had been passed without having competency under respective provision of law same had to be declared illegal and without jurisdiction. Case law referred. (c) Customs Act (IV of 1969)-- --S. 179(3)--Order in appeal--Delay of 14 days--Show-cause notice was issued on 6-5-2013--Order should have been passed within 120 days i.e. on or before 3-9-2013 as against 27-9-2013--Validity--Order under S. 179(3) of Customs Act,…