Custom,excise and Sales Tax Appellate Tribunal — Judgments of 2003
79 reported judgments of the Custom,excise and Sales Tax Appellate Tribunal from 2003.
- Appeal No. 14/LB of 2001, decided on 24th June, 2002. v. Appeal No. 14/LB of 2001, decided on 24th June, 2002. 2003 PTD 29
Non-deferred refund or input tax based on the report prepared after the special audit of the Chartered Accountants of the Sales Tax Act, Sections 2 (37), 23, 32A, 33 (4), 34 and 46 of the tax. Adjustm…
- Appeal No.K-103 of 2000, decided on 15th May, 2001. v. Appeal No.K-103 of 2000, decided on 15th May, 2001. 2003 PTD 57
Non-payment of Regulatory Duty for Customs Act 1969, in accordance with Special Exemption Order No. 63/97, exempted all machinery and equipment imported for use at the PTA plant on December 12, 1997, …
- S. T. A. No. 177/LB of 2002, decided on 2nd May, 2002. v. S. T. A. No. 177/LB of 2002, decided on 2nd May, 2002. 2003 PTD 81
Sales Tax Act 1990 Sections 26, 26A, 26AA, 2 (9), 33, 34 [as amended by the Finance Act (IX of 1996]], 34A [as amended by the Finance Act (I of 1999)]. ] And Submission of the Finance Act (XXV of 2001…
- Appeals Nos. K-492, K-493 and K-494 of 2001, decided on 22nd May, 2001. v. Appeals Nos. K-492, K-493 and K-494 of 2001, decided on 22nd May, 2001. 2003 PTD 149
Sections 16 and 194 of the Customs Act 1969 and an Import and Export (Control) Act (XXXXX of 1950), Section 3 Export Policy Order, 1998, Shadow I Export Poppy Seed Contract 14 were entered into before…
- Central Excise Appeals Nos. H-168 and H-8 of 2000, decided on 20th March, 2002. v. Central Excise Appeals Nos. H-168 and H-8 of 2000, decided on 20th March, 2002. 2003 PTD 173
Central Excise and Salt Act 1944 Section 3 and First Schedule, HDG-98170000 Central Excise Rules, 1944, nine 96ZZO excise duty on services, engagements in the delivery or distribution of national gas …
- Sales Tax Appeal No. K-55 of 2002, decided on 19th March, 2002. v. Sales Tax Appeal No. K-55 of 2002, decided on 19th March, 2002. 2003 PTD 181
Sales Tax Act 1990 Sections 3 (3), 7, 8 (1) (a), 10, 11 and 36 Input tax, adjustment of manufactured goods from 1 7 1996 to 21 10 1996 to impose sales tax on appellant adjusted tax. Were responsible f…
- Customs Appeals Nos.K-1489 and K-743 of 2001, decided on 8th April, 2002. v. Customs Appeals Nos.K-1489 and K-743 of 2001, decided on 8th April, 2002. 2003 PTD 293
The allegations of false declarations of Sections 32, 80 and 194 of the goods found that the misrepresentation of the departmental officials concerned had made a correct declaration in relation to the…
- Appeal No. 7(480) ST/IB of 2001(PB), decided on 8th November, 2002. v. Appeal No. 7(480) ST/IB of 2001(PB), decided on 8th November, 2002. 2003 PTD 583
Sales Tax Act 1990 Section 13, 2 (25) (39 (48), 4 and 8 (2) Input Rules, 1996 Section RO No. 698 (I) / 96, Dated 22 8 1996 Exemption gypsum, clay and limestone) The tax department found that gypsum, c…
- Appeal No.7(316) CU/IB of 2000(PB), decided on 28th September 2002. v. Appeal No.7(316) CU/IB of 2000(PB), decided on 28th September 2002. 2003 PTD 682
Sales Tax Act 1990 section 13, 2 (33) (39) (41), 6 and 31 Customs Act (IV of 1969), section 32 section R582 (I) / 98, dated 12 6 1998 section RO 561 (I) ) / 94, dated 9 6 1994 Exemption of machinery o…
- Appeal Case No.7(895)CU/IB of 2000(PB), decided on 19th October, 2002. v. Appeal Case No.7(895)CU/IB of 2000(PB), decided on 19th October, 2002. 2003 PTD 707
Customs Act 1969 Sections 33 and 156 (1) C Customs Act (VIII of 1878), Section 40 Section RO 1108 (I) / 94, Dated 14 11 1994 CBR Letter C No. 10 (122) Cossation Ref / 96, Dates 28 2 1996 General Custo…
- Appeal Case No.STA-711-A/PB of 2002, decided on 5th October, 2002. v. Appeal Case No.STA-711-A/PB of 2002, decided on 5th October, 2002. 2003 PTD 757
Sales Tax Act 1990 Sections 13, 36 and 33 of the General Clause Act (X of 1897), Section 21 Section RO 826 (I) / 98, 21 RO 1998 Section RO 543 (I) / 99, 7 7 1999 C BRR Letter OMC No 2 (19) / STM / 98 …
- Appeal Case No.STA-344/PB of 2001, decided on 29th October, 2002. v. Appeal Case No.STA-344/PB of 2001, decided on 29th October, 2002. 2003 PTD 764
Sales Tax Act 1990 Section 36 Sales Tax Collection and Payment on Natural Gas Rules, Section RO 1014 (I) / 99, dated 149 1999 CBR Letter C No 2 (1) M (Audit) / 2002, History 8 7 2002 Taxes have not be…
- Appeal No.K-288 of 2000; decided on 10th May, 2001. v. Appeal No.K-288 of 2000; decided on 10th May, 2001. 2003 PTD 873
Appeal tribunal appeals against the confiscation and detention of shoals, Saudi riyals and UAE dirhams by the Appellate Tribunal at the airport by the Appellate Tribunal for the custody of passengers …
- Custom Appeal No. K-426 of 2000, decided on 19th August, 2002. v. Custom Appeal No. K-426 of 2000, decided on 19th August, 2002. 2003 PTD 902
Charges for unauthorized sale and counterfeit approval of a plastic molding compound and other imported goods from an active affiliate of the clearing agent to the clearing agent, section 32 (1) and (…
- Custom Appeal No. K-985 of 2001, decided on 6th June, 2002. v. Custom Appeal No. K-985 of 2001, decided on 6th June, 2002. 2003 PTD 922
Central Excise Duty of Imported Goods Duty as set forth in the first schedule of the Customs Act by Section 3 Customs Act (IV of 1969), Section 30 and 31A Section RO 995 (I) / 99, 1999 The provisions …
- Appeal No. 157/LB of 2002, decided on 10th July, 2002. v. Appeal No. 157/LB of 2002, decided on 10th July, 2002. 2003 PTD 928
Sections 7 (1), 3, 6, 8, 10, 34 and 66 of the Finance Act (III of 1998) tax liabilities determine tax period from July, 1998 to November 1998, adjustment of input tax adjustment of input tax. Against …
- Appeal No. 117 of 2002, decided on 4th October, 2002. v. Appeal No. 117 of 2002, decided on 4th October, 2002. 2003 PTD 953
Sections 2 (33), 2 (41), 3, 6, 22, 23, 26, 33 and 34 of the Constitution of Pakistan (1973), List of Federal Legislatures, Entries 49 and 51 Sales Tax Evasion of Additional Taxes and Fines Pricing was…
- Appeal No.K-860 of 2001, decided on 4th June, 2001. v. Appeal No.K-860 of 2001, decided on 4th June, 2001. 2003 PTD 1013
Section 160 Case Decision…
- decided on 16th May, 2002. v. decided on 16th May, 2002. 2003 PTD 1109
Sections 15 16, 17 and 181 Section RO, 1374 (I) / 98, dated 17 12 1998, CL (d) [as amended by section RO 496 (I) / 99 dated 22 4 1999] table. Serial number 1 read with I and serial number 4 section II…
- Appeal Case No. S.T.A. 992 of 2002/PB, decided on 17th December, 2002. v. Appeal Case No. S.T.A. 992 of 2002/PB, decided on 17th December, 2002. 2003 PTD 1131
Sixth Schedule, Senior Number 43 Waiver Intent and Accessories…
- Appeal Case No CUS. A-292/TRF of 2001/(PB), decided on December, 2002. v. Appeal Case No CUS. A-292/TRF of 2001/(PB), decided on December, 2002. 2003 PTD 1212
Sections 3B (3) (2), 6 (1), 66th and Sixth Schedule, Serial Number 3 (ii) Customs Act (IV of 1969), 33 (1) CBR Letter C No. 3/37 STB / 99 Payment of sales tax under the misapprehension of fresh fruits…
- Appeal Case No. 7(1412)CU/IB of 2001 (PB), decided on 18th January, 2003. v. Appeal Case No. 7(1412)CU/IB of 2001 (PB), decided on 18th January, 2003. 2003 PTD 1215
Sections 7, 33, 34 and 36 of the Customs Act (IV of 1969), Sections 205, 108 and 27 of the Input Tax Adjustment which receives the goods in a closed warehouse under customs, the insurance company has …
- Appeal Case No.7(1240)ST/IB/TRF of 2001(PB), decided on 25th January, 2003 v. Appeal Case No.7(1240)ST/IB/TRF of 2001(PB), decided on 25th January, 2003 2003 PTD 1454
Sections 3 and 3B Central Excise Rules, 1944, RR 7, 10, 192 and 210 Sections RO 455 (I) / 96, dated 13 6 1996 PCT HDG 73 10 duties specified in the first schedule of metal. Instead of paying 15 ad adv…
- Appeal Case No.ST.No.799/PB of 2002, decided on 4th January, 2003 v. Appeal Case No.ST.No.799/PB of 2002, decided on 4th January, 2003 2003 PTD 1473
Sections 3, 3A, 33 and 34 of the Constitution of Pakistan (1973) Section R588 (I) / 98, dated 12 6 1998 Tax jurisdiction Supply of alcoholic liquor to the permissible and non-payment of retail tax to …
- Customs Appeal No.K-15 of 2003, decided on 3rd February, 2003 v. Customs Appeal No.K-15 of 2003, decided on 3rd February, 2003 2003 PTD 1489
Sections 180 and 203 show cause notice Correction of errors Scope covariance embodied in Section 203 of the Customs Act, 1969, to create new responsibilities or add these individuals to criminal proce…
- Appeal Case No.7(76)ST/IB of 2000(PB), decided on 4th January, 2003 v. Appeal Case No.7(76)ST/IB of 2000(PB), decided on 4th January, 2003 2003 PTD 1566
Sections 8 (1) (B), 10 (1), 2 (23), 2 (35) and 34 Customs Act (IV of 1969), Schedule I, HDG 87 04S: RO, 556 (I) / 96, dated 1 7 1996 Tax Credit not allowed Imports of dumper trucks claim deduction in …
- Sales Tax Appeal No. 1583/LB of 2001, decided on 13th May, 2002 v. Sales Tax Appeal No. 1583/LB of 2001, decided on 13th May, 2002 2003 PTD 1574
Sections 3, 11 (2) and 34 of the Cotton Ginning Factory Cotton Junction Assistive Cotton Seed Recovery Ratio shows that the production and supply of Cotton Gin Adjunct Officer's cotton seeds is short-…
- Sales Tax Appeal No. 102/LB of 2001, decided on 8th May, 2002 v. Sales Tax Appeal No. 102/LB of 2001, decided on 8th May, 2002 2003 PTD 1580
Sections 3 and 34 Tax range and supply of cotton lint was determined on the basis of supply of cottonseed seeds. The short payment of sales tax was demanded by the Assisi that cotton lint. In addition…
- E.A. No. 622/LB of 2000; decided on 11th October, 2000 v. E.A. No. 622/LB of 2000; decided on 11th October, 2000 2003 PTD 1582
Few days after the expiry of the section 9 crimes and penalties specified by the collector, the penalty imposed on the assessee's failure to remove the sugar produced from his warehouse, despite the f…
- Custom Appeal No. 139/LB of 1999, decided on 31st May, 2002 v. Custom Appeal No. 139/LB of 1999, decided on 31st May, 2002 2003 PTD 1584
Sections 25, 18, 32, 80 and 83 of the Imports and Exports (Control) Act (X of 1950), Section 3 (1) of imported and exported goods worth of old and used pipes for physical condition / examination. Appe…
- Appeal No. S.T.A.-81/LB of 2002, decided on 13th May, 2002 v. Appeal No. S.T.A.-81/LB of 2002, decided on 13th May, 2002 2003 PTD 1591
Cotton Ginning Factory has raised the demand for sales tax on the basis that sections of the 3, 11 (2) and 34 tax have been raised on the basis that the plaintiffs have shown production and supply of …
- Sales Tax Appeal No. 100/LB of 2001, decided on 13th May, 2002 v. Sales Tax Appeal No. 100/LB of 2001, decided on 13th May, 2002 2003 PTD 1600
The Cotton Ginning Factory Cotton Seed Export ratio of Cotton Seed was 57% during 1997, while the proportion of Sections 3, 11 (2) and 34 tax was deducted by 57% during 1997 while it was reduced to 46…
- Appeal No.7(1246)/CE/ST/IB of 2001(PB), decided on 7th August, 2002. v. Appeal No.7(1246)/CE/ST/IB of 2001(PB), decided on 7th August, 2002. 2003 PTD 1751
The pricing angle for the purpose of section 4 (1) Sales Tax Act (VII of 1990), Section 2 (46) for the purpose of duty and the angle of the provisions of section 2 (46) of the Sales Tax Act 1990, whic…
- S.T.A. No. 588/PB of 2002, decided on 17th April, 2003. v. S.T.A. No. 588/PB of 2002, decided on 17th April, 2003. 2003 PTD 1844
Ordinances of companies 3, 22, 34 and 33 (XLVII of 1984), section 255 tax jurisdictional sales tax records as per sales tax records, sales tax records as well as sales tax records plus sales tax on sa…
- Appeals Cases Nos. Cus. A-190/Transfer/PB of 2002 to Cus. A-199/Transfer/PB of 2002 v. Appeals Cases Nos. Cus. A-190/Transfer/PB of 2002 to Cus. A-199/Transfer/PB of 2002 2003 PTD 1857
Sections 2 (s), 86, 87, 89, 116, 157, 161, 162, 163, 178 and 156 (1), cess (1), (8), (49), (50), (51), (57), (82) and (89) section RO 517 (I) / 89 dated 209 1984 section RO 388 (I) / 82, dated 22 4 19…
- S.T.A.-808/PB of 2002, decided on 19th April, 2003. v. S.T.A.-808/PB of 2002, decided on 19th April, 2003. 2003 PTD 1881
Sections 3 (5), 3 (1A), 8 (1), 66 and 71 Section R795 (I) / 99, dated 30 30 1999 [Additional Tax Rules, 1999, R41 Section RO 551 (I) Revenue and Receipt)) / 96, submission of monthly return rolls on 1…
- S.T.A. 1057/PB of 2002, decided on 17th April, 2003. v. S.T.A. 1057/PB of 2002, decided on 17th April, 2003. 2003 PTD 1888
Appellant's objectionable reason for not receiving Section 3, 2 (44), 6 (2), 22 (D), 33 (2) (CC) and 34 taxpayer's Advancement Advance Tax Advance Tax We could. Determine the actual nature of the mone…
- Custom Appeal No.K-3 of 2002, decided on 17th January, 2003. v. Custom Appeal No.K-3 of 2002, decided on 17th January, 2003. 2003 PTD 1930
Section 18B service charge fee, the exact service charge fee levied under section 18B of the Customs Act 1969, was not a fee as it was neither for the benefit of the payers nor the cost to the Governm…
- Central Excise Appeal No.K-41 of 2002, decided on 2nd December, 2002. v. Central Excise Appeal No.K-41 of 2002, decided on 2nd December, 2002. 2003 PTD 1931
Section 2 (25) Creating Components To bring up an article in the Word Creation Framework, such article formatting must be identified such as identifying a new product and being commercially viable. Tr…
- Sales Tax Appeal No. K-342 of 2002, decided on 29th May, 2003. v. Sales Tax Appeal No. K-342 of 2002, decided on 29th May, 2003. 2003 PTD 2165
Section 2 (44), 36 and 45 of the Sales Good Act (II30 of 1930), Section 4 Supply Demand was increased to be made against the non-payment of sales tax on advance payments as it did not account for it. …
- Appeal No. CA. 1538/LB of 2001, decided on 28th January, 2002. v. Appeal No. CA. 1538/LB of 2001, decided on 28th January, 2002. 2003 PTD 2233
Imported BOPP Film of Sections 25 and 156 (1), CLS (9) and (14) Section RO 1374 (1) / 98, dated 17 12 1998 PCTHDG No. 3920 2012 The announced price was found to be low and it was increased on the basi…
- Custom Appeal No.723/LB of 2001, decided on 2nd May, 2002. v. Custom Appeal No.723/LB of 2001, decided on 2nd May, 2002. 2003 PTD 2257
Sections 156 (1), 8, 89 and 178 Prohibited (Enforcement) Order (4 of 1979), Arts 3 and 4 Appeal Adjudication Power of Attorney, Interim Order Delaying Limit Appellate Delay in Judicial Lockup Appeal t…
- Customs Appeals Nos. 274 to 277/LB of 2000, decided on 27th May, 2003. v. Customs Appeals Nos. 274 to 277/LB of 2000, decided on 27th May, 2003. 2003 PTD 2264
Section 209 Principal and Agent Responsibility In the scope of section 209 of the Customs Act 1969, an agent represents the principal or importer or exporter, and accordingly makes a statement and doc…
- S. T. A. No. 1223/LB of 2001, decided on 2nd April, 2002. v. S. T. A. No. 1223/LB of 2001, decided on 2nd April, 2002. 2003 PTD 2272
Sections 3, 6, 7, 11, 22 and 26 were taxed based on photocopies of the invoice, which was provided by the informant, allegedly issued by the appellant to show. It was supplied to the unregistered pers…
- Custom Appeal No.933/LB of 2001, decided on 19th March, 2002. v. Custom Appeal No.933/LB of 2001, decided on 19th March, 2002. 2003 PTD 2280
Sections 156 (1) and 89 of the vehicle were confiscated locally, according to laboratory and company reports, without any comment on the non-duty payment for the vehicle, according to reports. Apparen…
- S.T.A. No.433/LB of 2000, decided on 18th March, 2002. v. S.T.A. No.433/LB of 2000, decided on 18th March, 2002. 2003 PTD 2296
Claims for refund of Section 10 and 34 additional input tax due to additional tax and deduction from such refund against the invoice were mandatory orders. Signing the order that the office had prepar…
- S.T.A. No. 2755/LB of 2001, decided on 27th March, 2002. v. S.T.A. No. 2755/LB of 2001, decided on 27th March, 2002. 2003 PTD 2306
Section 11, 34 and 33 Tax Estimation Cell Tax Demand In the opinion of the Adjudicating Officer, the former order RCC / taxpayer with additional taxes and penalties on the supply of cotton seeds and o…
- C.A. No.95/LB of 2002, decided on 1st April, 2002. v. C.A. No.95/LB of 2002, decided on 1st April, 2002. 2003 PTD 2315
Sections 156 (1) and 89 of R135 (1) / 98, dated 17 12 1998 Option to dispose of non-payment of non-realization of cloth and non-examination of textile engineering institute were also not allowed. The …
- Appeal No.C.A. 2312/LB of 2001, decided on 11th March, 2002. v. Appeal No.C.A. 2312/LB of 2001, decided on 11th March, 2002. 2003 PTD 2353
Sections 32 (2), 156 (1) 14 and 81 Section RO 1374 (I) / 98, dated 17 12 1998 Uncertainty, error, etc. False Announcements Disposal of Goods Compensation Detected by Penalty Authorities Customs duty a…
- Appeal No. 1474/LB of 2000, decided on 14th February, 2002. v. Appeal No. 1474/LB of 2000, decided on 14th February, 2002. 2003 PTD 2358
Receipt of Section 36 Section RA 1307 (I) / 97, 20 12 1997 Slate RA 461 (I) / 1999 Taxes on which small payment of tax was imposed or violation of Section 36 of the Sales Tax Act. Was. With the additi…
- Appeal No.2241 /LB of 2001, decided on 6th February, 2002. v. Appeal No.2241 /LB of 2001, decided on 6th February, 2002. 2003 PTD 2364
Sections 7 (1) and 8 (1) (B) of section RO 1307 (I) / 97, 20 12 1997 to determine the tax liability, claiming irreparable tax credit against the purchase / import of spare parts. Demand for sales tax …
- Appeal,No.527 and 528 of 2001, decided on 15th January, 2002. v. Appeal,No.527 and 528 of 2001, decided on 15th January, 2002. 2003 PTD 2369
Taxes for sections 3, 6, 11, 22, 26, 33 and 34 due to filing of returns and non-payment of sales tax on violations of Sections 3,6,11,22,26,33 and 34 of the Sales Tax. Act, 1990 Order of Fact No Speak…
- C. A. No. 1998/LB of 2001, decided on 24th January, 2002. v. C. A. No. 1998/LB of 2001, decided on 24th January, 2002. 2003 PTD 2374
Representatives of the department have no opportunity to hear a previous partial judgment on a seized car that was found in violation of section 15 or section 16 of the Customs Act 1969, custody and c…
- S.T.A. No.2443/LB of 2001, decided on 17th April, 2002. v. S.T.A. No.2443/LB of 2001, decided on 17th April, 2002. 2003 PTD 2379
Section 7 Section R 698 (I) / 96, dated 22 8 1996 Tax liability assessment notice Non-production of record of such service of notice before the appellate tribunal verifies that either department Was n…
- S.T.A. No. 1334/LB of 2001, decided on 5th April, 2002. v. S.T.A. No. 1334/LB of 2001, decided on 5th April, 2002. 2003 PTD 2385
The Scope Adjusting Officer of the Section 3 Tax reduced the sales tax amount by accepting the applicant's request that the sales tax was to be charged at the actual cost of delivery, rather than the …
- S.T.A. No. 2569/LB of 2001, decided on 3rd June, 2002. v. S.T.A. No. 2569/LB of 2001, decided on 3rd June, 2002. 2003 PTD 2392
Sections 3, 2 (3) (a), 2 (9), 6, 7, 11, 22, 26 and 33 (2) (CC) of the Customs Act (IV of 1969), Sections 79 and 104 Section RO No. 1185 (I) / 90, dated 18 11 1990 Section RO No. 112 (I) / 90, Date 1 1…
- Appeal No. 1359/LB of 2001, decided on 6th February, 2002. 2003 PTD 2439
Section 3B Central Excise Rules, 1944, R10 Goods consisting of partially compliant articles which have been raised in the case that the appellant under the goods supplied under it has made various cha…
- Appeal No. 1968/LB of 2001, decided on 11th March, 2002. v. Appeal No. 1968/LB of 2001, decided on 11th March, 2002. 2003 PTD 2460
Sections 3B, 7, 66 and 3B constitution of Pakistan (1973), Article 24 (1) shall be claimed within one year of return of the taxpayer inadvertently input tax adjustment under section 7 of the Applicant…
- Ex. A. No. 1671 /LB of 2001, decided on 1st March, 2002. v. Ex. A. No. 1671 /LB of 2001, decided on 1st March, 2002. 2003 PTD 2463
Sections 34, 3, 6, 22, 23, 35, 35A, 36 and 39 of the Central Excise Rules, 1944, RR7, 52, 52A, 210; 226, 237, 238, 241 and 246 of the Additional Taxes Cell Tax. Payment of Central Amount and Central E…
- Appeal No. 2180/LB of 2001, decided on 15th March, 2002. v. Appeal No. 2180/LB of 2001, decided on 15th March, 2002. 2003 PTD 2477
Section 34 will not be a timely payment of additional tax and will be obligated to pay the tax if any registered person does not pay tax on time or part thereof, in addition to tax and fixed penalty p…
- S.T.A. No.2806/LB of 2001, decided on 8th March, 2002. v. S.T.A. No.2806/LB of 2001, decided on 8th March, 2002. 2003 PTD 2480
Sections 36 (3), 6, 7, 8, and 23 of RO 124 (I) / 2000, dated 15 3 2000 Adjusting on tax bills without determining the exact tax liabilities of the collection of tax levied. The SC / tax payer of the I…
- C.A. No.2567/LB of 2001, decided on 8th March, 2002. v. C.A. No.2567/LB of 2001, decided on 8th March, 2002. 2003 PTD 2486
Section 156 CBR Letter No. 1/1 / Fish / Mist / 2001 Dated 30 4 2001 Ministry of Commerce Letter No. 1 (29) / 2001 RO (Amp), Dated 10 4 2001 Imported Criminal Surcharge Equipment For imports not report…
- C. A. No. 1550/LB of 2001, decided on 26th February, 2002. v. C. A. No. 1550/LB of 2001, decided on 26th February, 2002. 2003 PTD 2494
Seizure and seizure of goods In violation of section 15 or section 16 of the Customs Act, 1969, the possession of auto parts for the possession of a donkey cart was denied, Initially by the claimant w…
- S.T.A. No.35/LB of 2001, decided on 8th March, 2002. v. S.T.A. No.35/LB of 2001, decided on 8th March, 2002. 2003 PTD 2518
Sections 3, 33 and 34 Taxes for sale of defaulted assets Sugar manufacturing business Sale of motor vehicle, steel sawdust, sludge and old car tires Tax tax accuracy Motor vehicle, steel sawdust, mud …
- Custom Appeal No. 1600/LB of 2001, decided on 8th March, 2002. v. Custom Appeal No. 1600/LB of 2001, decided on 8th March, 2002. 2003 PTD 2525
Sections 17 and 156 (1) (8) were imported in violation of section 15 or section 16 of the Customs Act, 1969, for the custody and confiscation of goods, no benefit of doubt was available to the Departm…
- Custom Appeal No. 2068/LB of 2001, decided on 8th March, 2002. v. Custom Appeal No. 2068/LB of 2001, decided on 8th March, 2002. 2003 PTD 2527
Sections 17, 156 (I) (8) (9), 168 (2) and 180 Section RO 1374 (I) / 98, dated 17 12 1998 Section RO No. 913 (I) / 86, dated 5 10 1986 And the impugned goods, imposed on violation of section 15 or sect…
- Appeal No.2676/LB/2001, decided on 13th March, 2002. v. Appeal No.2676/LB/2001, decided on 13th March, 2002. 2003 PTD 2538
Section 2 (24), 34, 33 and Sixth Schedule, September No. 3 Supply Sugar Mill manufactures bag for domestic use Rs 1,100 per tonne for the purpose of payment for non-payment of sales tax. In addition t…
- Custom Appeal No.2442 of 2001, decided on 24th January, 2002. v. Custom Appeal No.2442 of 2001, decided on 24th January, 2002. 2003 PTD 2541
Section 194A, 17 and 156 (1) (8) relating to the scope of the appellate tribunal cannot be a duty and tax matter by the Appellate Tribunal's Division Bench.…
- Appeal No.2827/LB of 2001, decided on 12th March, 2002. v. Appeal No.2827/LB of 2001, decided on 12th March, 2002. 2003 PTD 2545
Section 156 (1) (89) Import Policy Order, 2001 2002, Annex C Slate No 8 PTCHDG No. 8408 9000 Section RO 1374 (I) / 98, dated 17 12 1998 Diesel Engine Customs Authorities Generators And allowed diesel …
- Custom Appeal No. 195/LB of 2002, decided on 30th April, 2002. v. Custom Appeal No. 195/LB of 2002, decided on 30th April, 2002. 2003 PTD 2560
Sections 17 and 156 (1) (8) of the existing Import Policy Order, 2000 2001, CHEP 87 Section RO No. 1374 (I) / 98, dated 17 12 1998, detention and confiscation of goods, section 15 of customs or sectio…
- Appeal No.703/LB of 2000, decided on 20th March, 2002. v. Appeal No.703/LB of 2000, decided on 20th March, 2002. 2003 PTD 2562
The amount of goods seized by the Central Excise Officer in sections 22 and 9 of heavy search seizures, fines and fines as shown in the excise record was much higher than the balance shown in the 455 …
- C.A. No.2404/LB of 2001, decided on 2nd May, 2002. v. C.A. No.2404/LB of 2001, decided on 2nd May, 2002. 2003 PTD 2580
Detention and confiscation of goods in violation of section 17 and 156 (1) (8) of section 15 or section 16 of the Customs Act, 1969, tampering with the original chassis number reported by the laborato…
- S.T.A. No.314/LB of 2001, decided on 21st February, 2002. v. S.T.A. No.314/LB of 2001, decided on 21st February, 2002. 2003 PTD 2592
Section, 33 33 and 34 34 Taxes were not brought to the file for the purpose of extra tax and penalty as well as the sales tax claim accuracy on the non-service of the preceding partial review notice, …
- C.A. No.958/LB of 2001, decided on 4th March, 2002. v. C.A. No.958/LB of 2001, decided on 4th March, 2002. 2003 PTD 2594
Sections 17 and 156 (1) (8) were imported in violation of section 13 or section 16 of the Customs Act, 1969, on the upper side of the chassis with the tractor registration car The laboratory's review …
- Appeal No. Cus-2208/LB of 2001, decided on 29th January, 2002. v. Appeal No. Cus-2208/LB of 2001, decided on 29th January, 2002. 2003 PTD 2599
Section 25 Section RO 722 (I) / 89, Dated 7 10 1989 The export-oriented merchandise of imported and exported goods is not resolved in accordance with the terms and conditions of section RO722 due to a…
- C.A.No. 1253/LB of 2001, decided on 2nd May, 2003. v. C.A.No. 1253/LB of 2001, decided on 2nd May, 2003. 2003 PTD 2603
Section 17 and 156 (1) (8) for the detention and confiscation of goods in violation of section 15 or section 16 of the Customs Act, 1969, the request for release on the payment of taxes and payment of…
- Custom Appeal No. 1099/LB of 2001, decided on 5th April, 2002. v. Custom Appeal No. 1099/LB of 2001, decided on 5th April, 2002. 2003 PTD 2608
Sections 83 (2) and 202 Sections RO 818 (I) / 89, Directive 98 1989 Approval for Domestic Use Re-export in 1989 for the goods within the specified period under Sec. R818 (I) / 89 The date, which is 19…
- Appeal No.2751/LB of 2000, decided on 14th March, 2002. v. Appeal No.2751/LB of 2000, decided on 14th March, 2002. 2003 PTD 2615
Sections 156 (1) (89), 14, 16 and 32 of the Imports and Export (Control) Act (Exxon X of 1950), Section 3 (1) Section RO 489 (1) / 2000, dated 17 7 2001 Customs General Order No. 10 1999, dated 22 4 1…
- Appeal No. 20/LB of 2001, decided on 12th March, 2002. v. Appeal No. 20/LB of 2001, decided on 12th March, 2002. 2003 PTD 2623
Sections 32 (3) and 89 CBR Letter C No 14/5 (T&W) / 91, dated 24 6 1996 after the expiry of the fixed period, the showcase notice is banned after the expiry of the fixed period. Gone. Under section 32…
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