Law: Sales Tax Act, 1990

Section: 5(b),SixthSched

Law: Customs Act, 1969

Section: 32(2),79(2)(4)

Sales Tax Act (VII of 1990)---S. 5(b) & Sixth Sched.---S.R.O. No. 922(1)/99, dated 16-8-1999--­Customs Act, 1969, Ss. 32(2) & 79(2)(4)---Change in the rate of tax--­Exemption---Crude oil---Import of---Exemption from sales tax--­Presentation of Bill of Entry as on 7-8-1999---Delivery of manifest as on 12-8-1999---Sales tax was levied as on 16-8-1999 vide S.R.O. No. 922(1)/99, dated 16-8-1999---Bill of Entry was completed for final assessment and payment exempting the goods from sales tax being not chargeable, when the manifest for vessel was delivered---Show-cause notice after lapse of more than two years---Sales tax was levied on the ground that Bills of Entry were filed after issuance of the said S.R.O.--­Validity---Demand raised by the Department was declared to be illegal by the Tribunal in the circumstance. JUDGMENT ZAFAR IQBAL, MEMBER (TECHNICAL). ---This appeal has been filed against the order, dated 31-1-2001 passed by the Collector of Customs (Adjudication), Karachi-II. 2. The brief facts of the case are that the appellant-company imported two consignments of crude oil from Aramco, Saudi Arabia. On 7-8-1999 two separate bills of entry for home consumption were presented in the Oil Section of Custom House, Karachi, under section 79 of the Customs Act, 1969. Both of the bills of entry were presented at the same time as per the prevalent procedure, the Oil Section of Customs House, Karachi, received the bills of entry and opened a joint file numbered 63, dated 7-8-1999 for the processing of the bills of entry in terms of subsections (2) and (4) of section 79 of the Customs Act, 1969 as is evident from the records that--- (a) the company presented/filed the bills of entry for the clearance of the aforesaid consignments on 7-8-1999; (b) the bills of entry were received by the oil section and assigned file No. 63; (c) the bills of entry were processed in the Oil Section by the concerned Appraiser, Principal Appraiser and Assistant Collector (Oil) for the purpose of. allowing discharge of crude oil for home consumption in terms of section 79 of the Customs Act, 1969 and for allowing provisional assessment in terms of section 81 of the Customs Act,…

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