Law: Customs Act, 1969

Section: 32

Law: Sales Tax Act, 1990

Section: 4,6

Customs Act (IV of 1969)---S.32--Sales Tax Act (VII of 1990), Ss.4 ,  6--SRO No. 1125(I)/2011 dated: 31-12-2011--False statement, error, etc-- Withholding tax--Zero-rating--Scope--Time and manner of payment of sales tax--Scope--Question before Appellate Tribunal was whether the concessionary regime of sales tax under SRO No. 1125(I)/2011 dated: 31-12-2011 was available and reduced rate of withholding tax was applicable or not--Validity--Careful perusal of the SRO No.1125(I)/2011 dated: 31-12-2011 revealed that concessionary regime was available to textile products beyond spinning stage--Import made by the appellant did not qualify under the condition of the SRO as the raw and ginned cotton was excluded from the purview of the SRO--Importer had not fulfilled the condition of SRO, therefore, it was not entitled to the reduced rate of withholding tax @ 1%--Contention of appellant that Customs officers were not empowered to record the short paid/not paid sales tax at import stage did not hold good while keeping in view the insertion of the expression “recovery “ in S.6 of the Sales Tax Act, 1990--Appeal was rejected. JUDGMENT: ABDUL JABBAR QURESHI, MEMBER JUDICIAL-I:---.--- By this judgment, we intend to dispose of Customs Appeal bearing No.K-1819/2015 directed against Order-in-Original No. 128/2015-16 dated 23.11.2015 passed by learned Collector of Customs (Adjudication-II), Custom House, Karachi. 2. Brief facts of the case are that the Model Customs Collectorate of Appraisement (East). Customs House, Karachi vide contravention report No. 4(402)KAPE-DC(IV)/2015 dated 21-04-2015 has reported that M/s. Lucky Cotton Mills (Pvt.) Limited. (NTN-2224079) 23-C, Khayaban-e-Sehr, Phase-VI, D.H.A, Karachi imported (17) consignment of “Raw and Ginned Cotton” and filed goods declaration bearing GD numbers mentioned as below The detail of the case is as under: 1. Name and address of the importers M/S. Lucky Cotton Mills (Pvt.) Ltd. (NTN-224079)23-C Khayaban-e-Seher, Phase-VI, D.H.A., Karachi 2. No. of GDS where the contravention was detected KAPE-HC-10061-07-08-2013/ KAPE-HC-26034-27-09-2013 KAPE-HC-30838-11 -10-2013/ KCSI-HC-26033-27-09-2013 KAPE-HC-3671-18-07-2013/…

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