Law: Federal Excise (Amendment) Ordinance, 2011

Section: 14(1),14(2)

Law: Customs Act, 1969

Section: 80

Federal Excise Act (VII of 2005)--- ----Ss. 14(1) & 14(2)---Customs Act (IV of 1969), S.80---Federal Excise Duty, determination of---Penalty for evading Federal Excise Duty---Customs Authorities, powers of---Scope---Customs Authorities issued show cause notice to importer that the subject good (E-Liquid) were subject to Federal Excise Duty---Contention of appellant/importer was that Customs Authorities had not been delegated powers to recover any taxes other than customs duty---Held, that the powers given under Ss.14(1) & 14(2) of the Federal Excise Act, 2005, had been vested with the Officer of Inland Revenue who would issue Show-Cause Notice and determine Federal Excise Duty evaded and could impose penalty---However, Customs authorities had no powers in said regard---Impugned Show-Cause Notice was issued without powers and jurisdiction vested under Ss. 14(1) and 14(2) of Federal Excise Act, 2005---Order-in-Original, being illegal and ultra vires, was set-aside---Appeal was accepted. C.P. D-5482 of 2017 ref. JUDGMENT SHAKIL AHMED ABBASI, MEMBER JUDICIAL-III.----This judgment shall dispose of Customs Appeal No.1898/2022 dated 19.09.2022 filed against Order-in-Original No. 120/2022-23 dated 11.08.2022 passed by Additional Collector of Customs (Adjudication-I), Karachi. 2. Brief facts of the case are that the appellant during the course of his business activities imported consignments containing E-Liquids for Electric Cigarette Kits and upon receipt of shipping documents delivered those to his clearing agent for transmitting Goods Declaration (GD) under the provision of Section 79(1) of the Act and Rule 433 of Sub-Chapter III of Chapter XXI of Customs Rules, 2001 (Rules), which he did and for availing the regime of Customs Computerized System (CCS) deposited upfront duty and taxes in the NBP automatically calculated by the CCS after declaring values of the goods, consequent to which GDs were numbered as KPAF-HC-12825 dated 09.09.2021. Thereafter, the Goods Declarations were selected for examination, which was conducted and declaration was confirmed, consequent to which the assessing officer completed the assessment of the impugned goods under the…

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