Law: Customs Act, 1969

Section: 209

(a) Customs Act (IV of 1969)--Ss.32 & 209(3)---Income Tax Ordinance (XXXI of 1979), S.50(5)--- Custom Agents Licensing Rules, 1971---S.R.O. 13(1)/1971, dated 8-1-1971---Import of vehicle---Failure of Clearing Agent to mention correct rate of withholding tax in Bill of Entry---Demand of deficient tax from Agent---Plea of Agent was that he was not liable to pay such tax, but its liability was that of importer that neither he nor importer had knowledge of levy of such tax; and that impugned demand was time­barred---Validity---Agent would be deemed to be importer---Agent was under an. obligation to know about tax chargeable and leviable on imports---Primary responsibility of Agent was to fill various columns of Bills of Entry in a proper manner and in accordance with prevalent law---Agent's neglect to do so would amount to wilful neglect on his part---Ignorance of law would be no excuse and Agent could not be paid dividend for his ignorance---Such omission on the part of Agent was wilful omission to defraud State Exchequer, thus, period of limitation would be three years under S.32 of Customs Act, 1969-.--Impugned demand was legal. (b) Administration of justice--- ----Ignorance of law is no excuse, thus, defaulting party cannot be paid dividend for his ignorance. (c) Natural justice, principles of--- ----Party absenting himself to appear before am authority could not claim that he was not provided opportunity of hearing. (d)Customs Act (IV of 1969)--- ----Ss.32 & 196---Appeal before High Court---Question of fact---Non­payment of withholding tax---Question, whether importer deliberately avoided such payment or same was on account of bona fide mistake, would be a question of fact---Such question could not be entertained in appeal before High Court. ORDER By this single order we propose to decide Customs Appeal No.174 of 1999 titled "Messrs Evernew Agencies v. Customs, Central Excise and Sales Tax Appellate Tribunal etc." Customs Appeal No.175 of 1999 titled "Messrs Evernew Agencies v. Customs, Central Excise & Sales Tax Appellate Tribunal etc." Customs Appeal No.176 of 1999 titled "Messrs Evernew Agencies v. Customs, Central Excise and Sales Tax Appellate…

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