Law: Sales Tax Act, 1990

Section: SixthSched

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Customs Act, 1969

Section: 179,195,205

Sales Tax Act (VII of 1990)---Sixth Sched., Item No.43---Customs Act (IV of 1969), Ss..179, 195 & 205---Drugs Act (XXXI of 1979)---S.R.O.349(I)/85 dated 15-4-1984--­S.R.O. 373(I)/2000 dated 17-6-2000---S. R. O. 552(I)2000, dated 10-8-2000---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Exemption---Concession from customs duty and sales tax ---Complainant/assessee did not mention on the bill of entry that "goods will not be used for any purpose other than the manufacture of pharmaceutical products registered as drugs" which was the condition of the relevant S.R.O.---Claim of refund of excess charged duty and taxes---Validity---After cancellation of S.R.O.349(I)/85 dated 15-4-1984, complainant was not entitled to benefit of S.R.O. 552(I)/2000 dated 10-8-2000---Complainant did not make any declaration as stipulated in Condition No.1 of the said notification at the time of clearance of goods---ADC Health's invoice could not be a substitute of the declaration stipulated in the notification-- -Both Notifications S.R.O.349(I)/85 (defunct) dated 15-4-1984 and S.R.O.552(I)/2000 dated 10-8-2000 having allowed conditional concessions the benefit would accrue under the latter notification if its conditions had been fulfilled---Complainant was neither entitled to the concession/ exemption under S.R.O. 349(I)/85 dated 15-4-1984 because it was not in the field at the time of filing of bill of entry nor it could avail the benefit of S.R.O.552(I)2000 dated 10-8-2000 for failure to fulfill the prescribed conditions of the S.R.O.---No maladministration was observed and the complaint was closed by the Federal Tax Ombudsman. Gatron Industries Limited v: Government of Pakistan 1999 SCMR 1072 ref. DECISION/FINDINGS This is a complaint of maladministration directed against Lahore Customs for charging the complainant custom duty @ 25 % and sales tax @ 15 % as against the custom duty @ 10 % and nil sales tax to which it was entitled under S.R.O.349(I)/85 dated 15-4-1985 and subsequently under S.R.O.552(I)/2000 dated 10-8-2000. 2. Facts of the case are that the complainant had imported pharmaceutical raw material (CEFACLOR) classified under PCT…

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