Law: Customs Act, 1969

Section: 17,79(b),80,83,156(1),156(6),156(7-1),15 6(143),179(3),194A

Law: Income Tax Ordinance, 2001

Section: Clause(21),Part-II,Second Schedule

Law: Pakistan Merchant Shipping Ordinance (LII of 2001)

Section: Preamble,22(1)

Customs Act (IV of 1969)--- ----S.194A---Pakistan Merchant Shipping Ordinance (LII of 2001), Preamble---S.R.O. 55(I)/2008, dated 11-6-2008---Exemption from sales tax and income tax---Import of dredger under Merchant Shipping Ordinance, 2001---Contention of importer was that dredger was exempted from Sales Tax and Income Tax in view of S.R.O. 55(I)/2008, dated 11-6-2008---Validity---All floating crafts, tugs dredgers, survey vessels and other specialized crafts purchased or chartered by Pakistani entity flying Pakistani flag were exempted from payment of sales tax vide S.R.O. 55(I)/2008, dated 11-6-2008 but in the present case, subject Dredger was not registered under Merchant Shipping Ordinance, 2001, hence, was not entitled to flying Pakistan flag without registration---Appeal was dismissed, accordingly. THIS JUDGMENT DELIVERED BY: CH. MUHAMMAD TARIQ, CHAIRMAN:---.--- This appeal under section 194-A of the Customs Act, 1969, has been directed against Order-in-Original No.227/2013-14, dated 31-10-2013, passed by the Collector of Customs, Adjudication-I, Karachi. 2. Brief facts of the case as per show cause notice are that it was reported by MCC-Port Qasim, Karachi that a credible information was received in the MCC-Port Qasim, Karachi to the effect that Messrs Port Qasim Authority (PQA), Karachi had imported one unit Dredger, Dong Hai Jun 7001 vide IGM No. 5003/03.01.2013, Index No. 1 and filed home consumption Goods Declaration (GD) bearing No. KPQI-HC-4906, dated 09-02-2013 under self clearance vide PCT heading 8905.1000 claiming the benefit of S.R.O. 551(I)/2008 dated 11-06-2008, for exemption from payment of sales tax and EXMITORD/2001 dated 12-08-2004 for exemption of payment of income tax. The dredger was examined and it was found that fuel, spare parts and grand father clock 06 pieces were also there in the dredger. Since, the importer did not fulfill the prerequisites of claimed SROs and the vessel was not registered with Marine Mercantile Department nor holding National Flag, the GD was processed and assessed at statutory rate of duty/taxes leviable on dredger, spare parts, fuel and clocks. The GD after assessment was handed over to Mr. Abdul Majeed…

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