Law: Customs Act, 1969

Section: 32(2)(3)

Law: Income Tax Ordinance, 1979

Section: 65

Law: Constitution of Pakistan, 1973

Section: 199

(a) Customs Act (IV of 1969)---S.32(2)(3)---Constitution of Pakistan (1973), Art.199---Constitutional petition---Customs duty and sales tax, short levy and non-levy of ---Show­ cause notice---Limitation---Petitioner imported bridge equipment and machinery and paid all his custom duties and sales tax after having the same inspected by the Authorities---Last payment of such duties were made on 7-9-1994 and the show-cause notice was issued to the petitioner on 10-6-1995---Goods imported were according to the specifications and the same were -thoroughly inspected by the Custom Authorities---Authorities, after the laps of nine months issued the notice to the effect that the customs duty and sales tax were short-levied and non-levied on account of inadvertence or misconstruction on the part of the Customs Authorities---Petitioner assailed the notice before the Customs, Excise and Sales Tax Appellate Tribunal wherein the Tribunal only reduced the penalty imposed by the Customs Authorities---Validity---Notice could have been issued on or before 6-3-1995 but the same was issued on 10-6-1995---Where the show­ cause notice could have been issued within six months from-the date of payment of duty/charges and the same was issued beyond the period of six months as prescribed under S.32(3) of Customs Act, 1969, the order passed by the Tribunal was set aside. (b) Customs Act (IV of 1969)--- ----S.32---Income Tax Ordinance (XXXI of 1979), S.65---Re-assessment of goods imported---Show-cause notice, issuance of---Scope---Provisions of S.32 of Customs Act, 1969, are analogous to the provisions of S.65 of Income Tax Ordinance, 1979---Provisions of the statutes empower the Assessing Officer to reopen the assessment finalized earlier on receiving a "definite information" ---Customs Authorities, under S.32 of Customs Act, 1969, had accepted the facts disclosed and the version given by the importer with regard to the imported goods and had subjected the importer to duty under a particular provision of law---Show-cause notice under S.32(2) of Customs Act, 1969, was issued to the importer for short levy and on account of some other act or omission of the petitioner ---Validity---Such…

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