Law: Customs Act, 1969

Section: 2(a),26(2),32(3),80,83A,193,205

Law: Sales Tax Act, 1990

Section: 25

Law: Income Tax Ordinance, 2001

Section: 177

Law: Customs Rules, 2001

Section: 438,442

(a) Customs Act (IV of 1969)- -S.80-Customs Rules, 2001, R.438-Clearance of goods-Effect-Lawful imported / cleared consignments after payment of leviable duty and taxes on the strength of assessment order passed by authority under S.80 of Customs Act, 1969, cannot be detained under any pretext by any officer of customs. Muhammad Ali v FOP 2013 PTD 628 and Amir Siddiqui v. Federation of Pakistan and 3 others 2014 PTD 582 rel. (b) Customs Act (IV of 1969)--Ss.2(a), 26(2), 80, 83 A 193-Customs Rules, 2001, Rr. 438 442-Sales Tax Act (VII of 1990), S. 25- Income Tax Ordinance (XLIX of 2001), S. 177-Notification SRO No.371(I)/2002, dated 15-6-2002- Clearance of goods- Sales tax and income tax, recovery of- Despite payment of all duties and taxes levied by authorities, goods in question were not released by Customs Authorities-Validity- Condition of audit post clearance of Goods Declaration of importer under S.26(2) of Customs Act, 1969, S.25 of Sales Tax Act, 1990 and S.177 of Income Tax Ordinance, 2001, by Assessing authorities for determination of short levied / collected amount of Sales Tax, Additional Sales and Income Tax on imported goods was without lawful authority / jurisdiction- Such act of authorities was ab-initio null and void and was coarm non judice- Superstructure built upon such order had to crumble down no matter how strong it was- Consignment in question had undergone process of passing assessment order under the provision of S.80 of Customs Act, 1969 and R.438 of Customs Rules, 2001, for levy of duty and taxes, which were paid and thereafter valid clearance order as contemplated in S.83 of Customs Act, 1969 and R.442 of Customs Rules, 2001, was passed by competent authority in exercise of powers vested upon him through SRO No.371(I)/2002, dated 15-6-2002- Such order was appealable order and could not be disturbed by any other authority including Principal Appraiser, with the exception of preferring an appeal under the provision of S.193 of Customs Act, 1969- No appeal was field either by authorities despite mandated under law, instead the Assessing authorities assumed powers under S.195 and reopened valid assessment / clearance order passed under…

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