Law: Income Tax Ordinance, 2001

Section: 2(a),80,83,186,193A,202

Law: Sales Tax Act, 1990

Section: Sixth Schedule,SerialNo.79

Law: Income Tax Rules, 2001

Section: 438,442

(a) Administration of justice----Doing of a thing--Principle--Thing has to be done as it has been prescribed to be done--Doing the same in any other manner renders the same illegal and as such void ab-initio. Case law referred. (b) Customs Act (IV of 1969)----Ss. 2(a), 80, 83, 186, 193-A 202--Customs Rules, 2001, R.438-- Sales Tax Act (VII of 1990), Sixth Schedule, Serial No. 79-- Notification SRO 42(I)/2010, dated 23-1-2010--Clearance of goods-- Audit proceedings--Directorate of Post Clearance Audit (PCA), after lapse of 4 to 5 years of clearance of consignments initiated proceedings for mis-declaration and after adjudication additional taxes and penalty were imposed--Validity--All communication including audit observations and contravention reports were prepared and served in the capacity of Deputy Director PCA, which was non-existent in column No.3 of SRO 42(I)/2010, dated 23-1-2010, rendering the same without power/jurisdiction hence was ab-initio void and coram non judice--Entire proceedings right from audit, audit observations, contraventions reports were of no legal effect “Cheese” imported was “shredded mozzarella cheese”, which fell under PCT heading 0406.1010 by virtue of being unripe cheese according to Codex Alimentarius, on which benefit / exemption under Serial No. 79 of Sixth Schedule to Sales Tax Act, 1990, was available to importer-- Deputy Collector Appraisement and his subordinates at the time of passing assessment order under S.80 of Customs Act, 1969 and R.438 of Customs Rules, 2001, rightly allowed the benefit-- Opinions of Directorate of PCA and Adjudication authorities were based on assumption/presumption and conjecture and fishing inquiries which were not permitted under the law--Customs Appellate Tribunal set aside the orders passed by Directorate of. PCA and Adjudication authorities--Appeal was allowed, in circumstances. Case law referred. (c) Interpretation of statutes----Fiscal laws--Applicability--Taxing laws are not to be extended by implication beyond clear import of language used--To hold otherwise would violate another principle of interpretation of taxing statute--Tax law should be construed in favour of citizen and against…

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