826/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Samad Enterprises (Respondent)
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
826/2015 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Samad Enterprises (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal Order Date: 30-AUG-21
the show-cause notice is without jurisdiction on the count that the customs authorities have not been conferred with the powers of adjudication as far as Sales Tax Act, 1990 and the Income Tax Ordinance, 2001 are concerned. Customs Authorities have powers to collect sales tax/income tax etc. at the import stage in the capacity of collecting agents on the basis of registration certificate and the status is being adjudged by the registration authority itself. In the absence of any evidence which could contravene the requirements of the subject SRO, no other view is deducible as these are questions of facts alone, which are thus answered accordingly in favour of respondent and against the applicant.