Law: Customs Act, 1969

Section: 25A,79(1),223

Law: General Clauses Act, 1897

Section: 24A

Law: Customs Rules, 2001

Section: R.433

Law: Sales Tax Act, 1990

Section: 13,6thSchedule

(a) Customs Act (IV of 1969)- -S. 25A-Sales Tax Act (VII of 1990), S.13, Sixth Sched., Sr. 79 - Exemption-Declaration of customs value-Scope-Appellant imported cheese in bulk packing of 2.3 kgs and claimed exemption from payment of sales tax under Sr. 79 of Sixth Schedule to the Sales Tax Act, 1990- Principal Appraiser of Customs refused to grant exemption of sales tax by holding that goods were packed under brand name-Validity- Directorate General of Valuation had determined valuation of cheese in packing of 1kg or above as imported in bulk packing-Goods imported by appellant weighing 2.3 kgs, therefore, stood exempted from payment of sales tax-Appellate Tribunal set aside the orders passed by Customs Authorities and allowed the appeal. (b) Customs Act (IV of 1969)- -S. 223-Officers of Customs to follow Federal Board's orders- Scope-Board has no mandate to interpret the provisions of the Act, it can only give an opinion; it is for the judicial fora to interpret the provisions of statute. Central Insurance Co. v. Central Board of Revenue 1993 SC MR 1232; Messrs Lever Brother Pakistan Ltd. v. Customs Sales Tax and Central Excise Appellate Tribunal, Karachi 2005 PTD 2462 and Qazi CNG Station, Gujrat and another v. Directorate General of Intelligence and Investigation-FBR, Karachi and 2 others 2016 PTD (Trib.) 107 rel. (c) Words and phrases- - "Retail "-Meaning. Merriam Webster Dictionary and Ed Alexender v. United States 78 Cust. Ct. 137, C.D 4699 (1977) rel. (d) Words and phrases- - "Import"-Meaning. Black's Law Dictionary Seventh Edition and East and West Steamship Company v. The Collector of Customs PLD 1976 SC 618 rel. (e) Words and phrases- - "Sale"-Definition. The New Lexicon Webster's Dictionary of the English Language Encyclopedic Edition and The Chamber Dictionary rel. (f) Interpretation of statutes- -Taxing statute-Authorities, while interpreting a taxing statute must look into the words of the statute and interpret the same in the light of what is clearly expressed-Authorities cannot imply anything which is not expressed, and cannot import provision in the statute so as to support assumed deficiency-No intendment possible; no equity about a tax and no…

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