Law: Customs Rules, 2001

Section: 302

(a) Customs Rules, 2001---Rr. 302-A & 307-B---S.R.O.450(I)/2001, dated 18-6-2001---C.B.R. Letter No.3(15)STP Val.I, dated 11-7-2002---Refund or input adjustment of Sales Tax paid on packing material and chemical used in DTRE Scheme---Scope---Held, refund or input adjustment of Sales Tax paid on packing material and chemical used in DTRE Scheme, cannot be refused---DTRE approved person can claim refund or input adjustment under R.302-A and not under R.307-B of Customs Rules, 2001---Principles. Central Board of Revenue Islamabad v. Sheikh Spinning Mills Ltd. Lahore and others 1999 SCMR 44 ref. (b) Customs Act (IV of 1969)--- ---Ss. 196, 194-A, 179, 193 & 195---Appeal---Assistant Collector when can be considered to be an "aggrieved person" with the approval of Collector or Additional Collector to file an appeal---Principles. Answer to the question whether with the approval of Collector or Additional Collector, an Assistant Collector can be considered as an aggrieved person and can file appeal on behalf of them, would be in the affirmative. If this question refers to an appeal before the Appellate Tribunal, because under section 194A of the Customs Act, 1969 an officer of Customs, aggrieved by an order passed by an Officer of Customs as an Adjudicating authority under section 179 of the Act, can file appeal before the Appellate Tribunal. Similarly an Officer of Customs aggrieved by an order passed by the Collector (Appeals) under section 193 or an order passed by the Board or Collector under section 195 of the Act, can file an appeal before the Appellate Tribunal, if authorized by the Board in the official Gazette. But if the question relates, to filing of an appeal in High Court under section 196 of the Customs Act, the answer would be in the negative. So long as an appeal is not filed and verified by Collector, it cannot be held to be competent. JUDGMENT EJAZ AFZAL KHAN, J.---Collector Regional Tax Office has filed this reference to seek answers to the following questions:-- (a) Whether a DTRE approved person can claim refund or input tax adjustment of sales tax paid on packing material and chemical used in DTRE Scheme? (b) Whether Rule-307-B of newly…

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