Law: Customs Act, 1969

Section: 19

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Law: Sales Tax Act, 1990

Section: 3(3A)(6),(8)(1)(b),13(2)(9),71

Customs Act (XV of 1969)--S.19---Sales Tax Act (VII of 1990), Ss. 3(3A)(6), (8)(1)(b), 13(2)(9) & 71---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---S.R.O. 390(I)/2001, dated 18-1-2001---General power to exempt from custom duties ---Assessee, a cellular company-Notification No.390(I)/2001 dated 18-1-2001 was issued exempting same from customs duty and sales tax on the condition that importer shall bring the sets free of duty and tax at import stage but pay such tax at the stage of activation---Complainant did not want to avail such exemption as he was not an importer and pleaded that importer could be charged with liability to pay duty at the time of import but under the notification the liability to pay and collection had been shifted to the cellular company whether they have imported or not---Department was contended to be directed not to force the complainant to avail exemption under the said notification and allow them to pay duty and tax under the normal regime of the Customs Act, 1969 and Sales Tax Act, 1990---Department pleaded that Government had not encroached upon the right of the complainant as it had only changed the mode of collection for this particular sector, in view of its special nature--­Validity---Contention that the S.R.O. 390(I)/2001, dated 18-1-2001 way, in violation of the provision of law did not seem to be justified---Said notification was issued under S.19 of the Customs Act, 1969 and Ss. (3A)(6), 8(I)(b), 3(2)(a) & S.71 of the Sales Tax Act, 1990---By this notification the exemption in sales tax and customs duty was allowed on certain conditions---Under S.19 of the Customs Act exemption could be granted subject to such conditions, limitations or restrictions as the Federal Government thinks fit to impose; similar was the case under the sales Tax Act, 1990---Section 71 of the Sales Tax Act, 1990 further provides that the Federal Government may by notification prescribe the special procedure for payment of tax---Impugned notification while granting the exemption had imposed eight conditions one of which was that no customs duty and sales tax shall be collected on cellular telephone sets at the…

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