Law: Customs Act, 1969

Section: 32,179

(a) Customs Act (IV of 1969)--- ----Ss.32 & 179---Interpretation of Ss.32 & 179 of Customs Act, 1969---Recovery of Income Tax and Sales Tax by Customs officer(s)---Powers of adjudication under the Customs Act, 1969---Interpretation of Ss. 32 & 179 of the Customs Act, 1969---Expansion in powers of adjudication of Customs officer(s) in respect of Income Tax and Sales Tax liability of importers ----Scope--- Petitioners / importers impugned show-cause notice under S. 32 of the Customs Act, 1969 for recovery of Income Tax and Sales Tax---Contention of petitioners, inter alia, was that Collectorate of Customs (Adjudication) did not have the jurisdiction to decide liability of the petitioners in respect of payment of any amount of sales or income tax as said amounts could only be recovered by initiating proceedings under the respective laws under which they had been imposed---Validity---Statutory amendments whereby word "taxes" was inserted first in S. 179 and subsequently in S. 32 of the Customs Act, 1969 were to be taken as reasoned and deliberative policy making by the Legislature and could not be ignored---Said words had been woven in the fabric of the Customs Act, 1969 to achieve a purpose and Court must interpret same words in such a manner so as to give effect to the purpose and policy underlying such amendments----Under said amendments power of adjudication was materially expanded not only to include the power of recovery of customs duty but also other "taxes"---Said provisions were amended in such a way that the word "taxes" was added so as to confer jurisdiction on the officers of Customs for making adjudication in respect of taxes which had been levied or had been short-levied and officers of Customs, therefore, acted as the collecting agents for the income tax and sales tax authorities from every importer of goods on the value of goods at rate(s) specified---Constitutional petitions were dismissed, in circumstances. PLD 1957 SC (Pak) 219 at 233 rel. (b) Interpretation of statutes--- ----Principles of construction---Additions, insertions through Legislative amendments--- Scope---Redundancy could not be attached to any words added by the Legislature in a…

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