Law: Customs Act, 1969

Section: 18,26,26A,32(2)(3),202,194A(4)

(a) Customs Act (IV of 1969)--S.194-A(4)-Appeal-Cross objections, non-filing of--Effect- When no cross objection under S.I94-A(4) of Customs Act, 1969, is filed within stipulated period of 30 days by respondent, the same is tantamount to admission and deposition made by and on behalf of appellant in memo of appeal and affidavit deems to be true and correct. 2019 PTD (Trib.) 615; (1974) 94 ITR-I; 1980 PLC (C.S.) 350; 1982 PLC (C.S.) 757; 1986 CLC 745; (1984) 146 ITR 140; (1985) 53 Taxation-I (Trib.); 1986 CLC 1119; 1986 CLC 1408; 1991 MLD 1243; PLD 1992 SC 317; 1993 SCMR 662; PLD 1996 Kar. 68; 1986 PLC (C.S.) 560 and 2003 PTD 2118 rel. (b) Administration of justice--Thing has to be done as it has been prescribed to be done- Doing an act in any other manner renders it illegal and void ab initio. 2002 PTD 2457; PLD 1971 SC 61; PLD 1973 SC 236; PLD 1964 SC 536; 2001 SCMR 838; 2003 SCMR 1505; 2006 SCMR 129; PLD 1996 Kar. 68; 2006 PTD 978 and PLD 1971 SC 184 rel. (c) Customs Act (IV of 1969)--Ss. 18, 26, 26A, 32(2)(3) A 202-Federal Excise Act (VII of 2005), Ss. 3, 29 (2) A 42B-Income Tax Ordinance (XLIX of 2001), Ss. 148 A 228-Sales Tax Act (VII of 1990), Ss.6 30, 31 A 32-Constitution of Pakistan, Arts. 4 A 25-Notification SRO No. 371(I)/2002, dated 15-6-2002, Sr.3(ii)-Customs Authorities-Audit-Other taxes, collection of-Discrimination-Importer was aggrieved of show cause notice issued by authorities to recover Federal Excise Duty, Sales Tax and Income Tax-Validity-No official of Directorate of PC A was empowered to conduct audit in the matter of Federal Excise and Income Tax without powers / justification-Any such audit was void ab-initio and coram non judice-Clearance Collectorates did not have authority to collect Federal Excise Tax, Sales Tax and Income Tax at import stage in the capacity of collecting agent in terms of S.3 of Federal Excise Act, 2005, S.6 of Sales Tax Act, 1990 and S.148 of Income Tax Ordinance, 2001, sans recovery proceedings-Clearance Collectorates were empowered to recover escaped / short paid customs duty and regulatory duty levied on imported goods under S.18 of Customs Act, 1969, in exercise of powers conferred under S.202 of Customs Act,…

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