Law: Customs Act, 1969

Section: 32

Customs Act (V of 1969)--Ss. 32(1), 2, 156(1)(14)---Imports and Exports (Control) Act (XXXIX of 1950), S.3(1)(3)---PCT Heading 9027.800---Income Tax Ordinance (XLIX of 2001), S.148---S.R.O.549(I)/08 dated 11-6-2008---S.R.O.566(I)/08 dated 11-6-2008---Untrue statement, error, etc.---Declaration of goods was filed for clearance of consignment---Admittedly, goods were exempt from customs duty and sales tax and only advance income tax under S.148 of the Income Tax Ordinance, 2001 was payable thereon which was to be collected by the Collector of Customs--Goods were assessed on revised value---Subsequently, an invoice relating to the subject consignment retrieved by MCD section indicated the actual value of the goods and it was alleged that importer, with the active connivance of the Clearing Agent, prepared and presented untrue import documents in order to evade the duty and taxes and committed an offence---Importer was ordered to pay 50% redemption fine and 100% penalty equivalent to the value of goods in addition, a personal penalty of Rs.50, 000 was imposed on the Clearing Agent---First Appellate Authority upheld the order in original by reducing the penalty equivalent to 100% of the value of goods into 100% of the amount of taxes short paid, while maintaining the quantum of redemption fine imposed by the adjudicating authority--Importer/appellant contended that provisions of law were not applicable to the enforcement of income tax where similar provisions of law were available in the Income Tax Ordinance, 2001; and subject goods were life saving equipment and the government had exempted those equipments from the customs duty and sales tax and only advance income tax was payable under S.148 of Income Tax Ordinance, 2001; and department had incorrectly charged advance income tax @ 5% which was payable before 11-6-2008 and the same had been reduced from 5% to 2%, excess amount of income tax charged was liable to be refunded---Validity---Sections 32 and 156 of the Customs Act, 1969 was not at all attracted as such---Under S.148 of the Income Tax Ordinance, 2001, the value would be determined in the light of S.25 of the Customs Act, 1969---Value would be presumed on…

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