Law: Customs Act, 1969

Section: 19,32(1),156(1)(14)

Law: Sales Tax Act, (III of 1951)

Section: 7

(a) Customs Act (IV of 1969)--S. 19---Sales Tax Act (III of 1951), S.7---Notification S.R.O. 498(1)/84 dated 14-6-1984---Exemption from customs duty and sales tax---Entitlement to--­Petitioner having complied with all the requirements which entitled him to claim benefit of exemption under Notification dated 14-6-1984, was entitled to exemption from customs duty and whole of sales tax as warranted by the Notification. Indus Automobile (Pvt.) Ltd. v. Central Board of Revenue PLD 1988 Kar. 99; Al Samrez Enterprise v. Federation of Pakistan 1986 SCMR 1917; Maneka Gandhi v. Union of India AIR 1978 SC 621; Bhim Singh and others v. State of Haryana and others AIR 1980 SC 768; Messrs Husein Industries Ltd., Karachi v. Central Board of Revenue, Government of Pakistan and another 1973 PTD 312; Muhammadi Steamship Company Ltd. v. The Commissioner Income Tax PLD 1966 SC 828 and Messrs Rehmatullah & Sons v. The Commissioner of Sales Tax 1974 SCMR 127 ref. (b) Customs Act (IV of 1969)--- ---S. 32(1) & 156(1)(14)---Show-cause notice to petitioner for misdeclaring facts at the time of importation---Validity of Central Board of Revenue's finding that petitioner was not guilty of misdeclaration---Show-cause notice by Collector of Customs after finding of Board .of Revenue---Validity of---Central Board of Revenue having once found that petitioner was not guilty of misdeclaration, only logical consequence would be to set at naught the show-cause notice issued by the Collector---Charge of misdeclaration levelled against petitioner having been found without substance and unwarranted, petitioner stood exonerated of the same. (c) Customs Act (IV of 1969)--- ----Ss. 32(1) & 156(1)(14)---Issuance of show-cause notice behind the back of petitioner long after utilisation of imported raw material which had previously been declared by Central Board of Revenue to be in consonance with notification of exemption in excess of 50% ad valorem and whole of sales tax---Effect--­Central Board of Revenue having once found that petitioner was not guilty of misdeclaration was estopped by doctrine of promissory estoppal to resile from its commitment. M/s. Al-Samrez Enterprises v. The…

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