Law: Customs Act, 1969

Section: 32,32(3A),196

Law: Constitution of Pakistan, 1973

Section: 4

Law: Customs Rules, 2001

Section: 302(1)(b),307-E(1)

Customs Act (IV of 1969)----Ss. 32 ,  196--Customs Rules, 2001, Rr. 302(1)(b) ,  307-E(1)- Constitution of Pakistan, Art. 4--Recovery of duty and taxes--Show- cause notice, issuance of--Limitation--Protection of law--Dispute was with regard to show-cause notice issued on the basis of audit report for recovery of duty and taxes on remission for export Duty and Tax Remission for Exports (DTRE) Scheme--Customs Appellate Tribunal held such notice to be barred by limitation--Plea raised by authorities was that bar of limitation was not applicable--Validity--Adjudication of liability and limitation for recovery of duty was provided by relevant statutory regime and the same was not governed by R.307-E of Customs Rules, 2001 and the same could not be enlarged in disregard of provisions of S.32 of Customs Act, 1969--Clarification issued by Federal Board of Revenue vide letter dated 16-07-2014 on the issue of SED did not regulate period of limitation for demand of such duty-- Provision of S.32(3A) of Customs Act, 1969 contemplated proceedings on the basis of discovery as a result of audit and limitation prescribed therein stipulated relevant date for the purpose of recovery to be the date of payment of duty or charge instead of any date after audit-- Limitation of three years was applicable in law--To enjoy protection of law and to be treated in accordance with law was inalienable right of taxpayer which right was guaranteed by Art.4 of the Constitution--No inherent power vested in the Executive to take any action against taxpayer save in accordance with law--High Court declined to interfere in order passed by Customs Appellate Tribunal--Reference was dismissed, in circumstances. Collector of Customs (Preventive) Karachi v. Pakistan State Oil 2011 SCMR 1270; Syed Mukhtar Hussain Shah v. Mst. Saba Imtiaz and others PLD 2011 SC 260; Commissioner of Sales Tax, Gujrat v. Messrs Union Medical Agency AIR 1981 SC 1; Messrs Pakistan Television Corporation Limited v. Commissioner Inland Revenue (Legal), LTU, Islamabad and others 2017 PTD 1372; Collector of Sales Tax and Central Excise (Enforcement) v. Messrs Mega Tech (Pvt.) Limited 2005 PTD 1933 and Messrs Master Foam…

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