Law: Customs Act, 1969

Section: 19,20

Law: Sales Tax Act, 1990

Section: 13(1),52,52A

Customs Act (IV of 1969)- -Ss. 19 & 20--Sales tax-Exemption, claim for import of consignment comprising "Ophthalmic Surgical Knives" and goods declaration was filed claiming exemption of sales tax under Serial No.52-A of Sixth Schedule to the Sales Tax Act, 1990-Consignment was imported for further supply to a Hospital-Physical examination by Customs Examination authorities showed that the description and other assessment related particulars were as per the goods declaration- Appraising Officer having refused the claim of exemption of sales tax, importer filed First review and then Second review which were rejected by Deputy Collector-Appeal to Collector of Customs (Appeals), was accepted-Validity-Collector of Customs (Appeals) had correctly observed that the authorities below had not applied their judicious mind while holding that importer was not entitled to avail the exemption of sales tax-Material on record had fully supported that the importer through an agreement would make the supply of imported goods to Hospital run by the Federal or Provincial Government or for charitable purposes-Importer, in the present case through a valid agreement with the Hospital, duly supported by a purchase order, made arrangements for the supply of the goods in question to a charitable hospital- Exemption of sales tax under serial number 52-A of Table to Sixth Schedule of Sales Tax Act, 1990, was available to the importer- Collector of Customs (Appeals) had rightly declared that impugned goods were meant for supply of said Hospital and qualified for exemption of sales tax-Department was not in a position to point out any illegality or infirmity in the order-in-appeal passed by the Collector of Customs (Appeals) which was maintained and appeal by the department was dismissed, being devoid of any merits. PLD 2014 Sindh 224; 2006 SCMR 129 and 2003 SCMR 1505 ref. THIS JUDGMENT DELIVERED BY: CH. MUHAMMAD SHABBIR GUJJAR, MEMBER (JUDICIAL):---.--- Through this judgment, I intend to dispose of the above mentioned appeal which has been preferred by the appellant department against Order-in-Appeal No. 83/2018 dated 26.2.2018 passed by the learned Collector of Customs (Appeals),…

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