Law: Customs Act, 1969

Section: 80

Law: Sales Tax Act, 1990

Section: 2(46)

(a) Customs Act (IV of 1969)--- ---S. 80---Sales Tax Act (VII of 1990), S. 2(46)---SRO 732(I)/2006, dated, 13-07-2006---Checking of goods declaration by the Customs---Value of supply---Scope---Question before Appellate Tribunal was "whether the impugned order through which assessment of the goods was carried out was unlawful to the extent of charging sales tax on the goods in terms of SRO 732(I)/2006, dated, 13-07-2006 for the reason that the said notification was rescinded nearly two years before passing of the impugned order"---Held, passing of order on the basis of notification which was not in existence and determination of value of the goods on the basis of non-existent notification was nullity in the eyes of law---Only legal course of action left with the assessing officer was to determine value of the goods for sales tax purposes under Cl. (d) of subsection (46) of S.2 of Sales Tax Act, 1990---Appellate Tribunal held that the Appellate Authority had rightly set aside the impugned order---Appeal was dismissed. (b) Sales Tax Act (VII of 1990)--- ----S.2(46)---Value of supply---Scope---Question before Appellate Tribunal was "whether subsection (46) of S.2 of Sales Tax Act, 1990, allowed fixation of value of imported goods at import stage for the purpose of levying sales tax"---Held, Cl. (g) of subsection (46) of S. 2 of Sales Tax Act, 1990, did not authorize fixation of value of imported goods at the import stage for the purpose of levying sales tax. THIS JUDGMENT DELIVERED BY: CH. NIAMAT ULLAH, CHAIRMAN:---.--- This order will dispose of Custom Appeal No. K-940/11 filed against the Order-in-Appeal No. 5527 to 5528/2011 dated 02.07.2011, passed by Collector of Customs, (Appeals) Karachi (hereinafter called the appellate authority). 2. Brief facts of the case as reported are that the appellants imported a number of consignments of Energy Saver Lamps, Bulbs etc. from China during the years 2006 and 2007. The goods were assessed provincially under section 81(2) of the Customs Act, 1969 (hereinafter the Customs Act) for want of determination of value of the goods for the purpose of levy of customs duty and charging sales tax. The matter remained pending for a…

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