Law: Customs Act, 1969

Section: 2(a),25,25A,32,80,83,193A,193A(3),202,21 5

Law: Sales Tax Act, 1990

Section: 6,30,36,48

Law: Customs Rules, 2001

Section: 438,442

Law: Income Tax Ordinance, 2001

Section: 106(1),106(2),140,148,228,230A,207

(a) Customs Act (IV of 1969)-- --S. 215--Service of order--Appeal--Importer's plea that appeal was filed within thirty days from date of service of order and was within time--Held, that no objection had been inscribed by department regarding limitation--Department in circumstances, had no reason to form opinion regarding limitation--Appeal was filed within time and as such had to be decided on merit instead of technicalities. Case-law referred. (b) Income Tax Ordinance (XLIX of 2001)-- --Ss. 228, 230A & 207--Directorate General Inspection, establishment of--According to S. 228 of Income Tax Ordinance, 2001, Director General of PC A (Customs) had not been appointed/designated as Officer of Inland Revenue by legislature for overseeing collection of withholding tax by authorized agents--For such purposes, Directorate General of Withholding Taxes had been established under S. 230A of Income Tax Ordinance, 2001--Customs department was not empowered at all under S. 207 of Income Tax Ordinance, 2001 to exercise powers to conduct audit under S. 177 of Income Tax Ordinance, 2001 for collection of Income Tax at import stage--Such action of customs department would render entire act of audit and subsequent proceedings by Customs department without powers/jurisdiction and as such coram non-judice. Case-law referred. (c) Sales Tax Act (VII of 1990)-- --Ss. 36 & 30--Income Tax Ordinance (XLIX of 2001), Ss. 148, 228, 207 & 106(2)--Collection of sales tax and income tax by Customs authorities--Customs department had invoked S. 36 of Sales Tax Act, 1990 and S. 148 of Income Tax Ordinance, 2001 while issuing show- cause notice to the importer--Importer's plea was that Customs department had not been appointed as Officer of Inland Revenue under S. 30 of Sales Tax Act, 1990 and S. 228 of Income Tax Ordinance, 2001 and had no powers to proceed in matter of Sales Tax and Income Tax for recovery of short collected/paid taxes--Validity--According to S. 30 of Sales Tax Act, 1990 and S. 207 of Income Tax Ordinance, 2001, legislature had appointed Federal Board of Revenue as Officer of Inland Revenue for exercising powers under respective sections of Act/ Ordinance, delegated…