Law: Sales Tax Act, 1990

Section: 13,46,66

Sales Tax Act (VII of 1990)---Ss. 13, 46 & 66-Appeal to Appellate Tribunal---Exemption---Refund of duty/taxes---Consignment of six units of old and used mini Dumpers imported by appellant was examined, assessed and cleared by Customs Authority and a sum of Rs.12,10,893 was levied as customs duty and sales tax, etc.---Company moved an application for refund of duty/taxes amounting 'to Rs.8,05,719 on the ground that imported items were duty free under Table III of S.18 of the Finance Act, 1999---Cheque for said amount of refund was issued to the company, holding that original importer was some body else and claim of appellant for refund was rejected by the Deputy Collector Customs---Validity---Show-cause notice specifically charged the appellant that he was not authorized to collect or claim the refund---Charge levelled against appellant about the unauthorized receipt of the refund had not been decided either way by the Authority---In absence of that impugned order was not sustainable under the law---Allowing appeal impugned order was set aside and case was remanded with the direction to decide the same afresh. JUDGMENT ABDUS SALAM KHAWAR (CHAIRMAN).---This appeal is directed against the Order-in-Original No.1 of 2003 dated 28-4-2003 passed by the respondent. 2. Brief facts leading to this appeal are that the appellant No.1 imported a consignment of six units of old and used mini Mazda Dumpers vide Bill of Entry No.129 dated 23-7-1999. The consignment was examined, assessed and cleared by the customs authority and a sum of Rs.12,10,893 was levied as the customs duty, sales tax, income tax, stamp duty and excise duty. Later on M/s. Pak Gulf Trading Company on 27-7-1999 moved an application for refund of duty/taxes amounting to Rs.805,719 on the ground that these imported items were duty free under Table III of section 18 of the Finance Act, 1999. 3. Simultaneously, the appellant moved an application before the Federal Tax Ombudsman but instantly the Assistant Collector Customs (Refund) sanctioned an amount of Rs.805,719 as the refund claim. The matter did not end here and the case was reopened on 4-3-2003 by the then Collector of Customs on the ground that the…

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