Law: Customs Act, 1969

Section: 19

[Customs Act (IV of 1969)].........Sections 19 & 33--Levy of sales tax on imported goods--Exemption--Payment of sales tax on goods imported by petitioner was exempted at time of issuance of import licence--Sales tax demanded by Authority on such goods at the time Bill of Entry for clearance was submitted by petitioner was paid by petitioner under protest-­Claim for refund of such amount was rejected by Authorities on ground that goods imported by petitioner though exempted from sales tax were in large quantity Petitioner, having riot been given opportunity to meet that new ground' of rejection of his claim for refund of his amount paid under protest, orders of rejection of claim of petitioner passed by Authorities were declared to be illegal-­Case was remanded for reconsideration of claim of petitioner for refund of sale s tax paid by him under protest. ORDER SAEEDUZZAMAN SIDDIOUI, J.--The petitioner has challenged the orders of respondents 1 to 3 dated 6-6-1978, 7-11-19 78 and 14-2-1980 respectively. The following are the facts of the case in brief. The petitioner is the manufacturer of Art Silk Fabrics. The petitions claims to have installed its mill in the year 1977-78 which has 130 powerlooms, 10 Piruwinders, 2 Warping machines, 20 dobbies; 6 jackaurts and one punching machine. The petitioner imported 400 MEM starters against Import Licence; No.971396 dated 28-7-1977 which was valid for import of machinery and millworks no's and parts and accessories thereof and maintenance spares all sort excluding (i) items notified in Part 11 of Annex V. The petitioner claims that the MEM starters imported by it were meant for use in its mills's machinery an-.l equipments. It is an admitted position that at the time of issuance of import licence to the petitioner payment of Sales Tax on import of machinery, millworl and parts and accessories thereof and maintenances spares was exempted undo. S.R.O. 125(1)/70 dated 29-6-1970. The consignment of MEM starters imports by the petitioner arrived at the Karachi Port on 16-2-1978. However, where the petitioner submitted Bill' of Entry for clearance of the above consignment fe­home consumption, the Customs Authorities…

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