Law: Customs Act, 1969

Section: 83

Customs Act (IV of 1969)---Ss. 83(2) & 202---S.R.O. 818(I)/89, dated 9-8-1989---Clearance for home consumption-- Surcharge---Levy of surcharge on balance goods riot re-exported which were imported under S.R.O. 818(1)/89, dated 9-8-1989 for re-export---Validity---No doubt goods were imported under the provisions of S.R.O. 818(I)/89, dated 9-8-1989 but the bill of entry was filed showing said goods for home consumption and since the appellant could not utilize the whole quantity of the goods within the specified period under S.R.O. 818(I)/89, dated 9-8-1989, he was legally bound to pay not only the leviable tax but also the surcharge and this was what had been clarified by the Central Board of Revenue vide letter dated 20-11-1999---Appeal was dismissed by the Appellate Tribunal. JUDGMENT MIAN ABDUL QAYYUM, MEMBER (JUDICIAL).-----This appeal is directed against the Order-in-Original No. 4682 of 2001, dated 17-4-2001 (wrongly mentioned as 7-4-2001 in the .memorandum of appeal) passed by the learned Assistant Collector Customs, Faisalabad Dry Port, Faisalabad. 2. The appellant availed benefit of S.R.O. 818(I)/89, dated 9-8-1989 in the matter of imported consignment of 12200 Yards of Lace vide Bill of Entry No.601, dated 3-2-1999. This Lace was to be used in production of garments which were to be exported. The appellant however, did not utilize the entire quantity of the imported Lace but re­ exported only 9379 Yards within the stipulated period in terms of S.R.O. 818(1) of 1989 and for the remaining 2821 Yards, the appellant requested the learned Collect: of Customs through letters, dated 19-1-2000. 21-4-2000, 22-6-2000, 2-10-2000 and 30-1-2001 for issuing directions to the appropriate officer for making assessment of custom duty and sales tax separately in respect of unused quantity of Lace. 3. The learned Assistant Collector, Dryport, Faisalabad vide order, dated 17-4-2001, informed the appellant about various amounts on account of custom duty, sales tax, income-tax and surcharge which were to be paid within a week, failing which an action was to be initiated under section 202 of the Customs Act, 1969. The details of the amounts are as under:-- "Customs Duty…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492