Custom,excise and Sales Tax Appellate Tribunal — Judgments of 2005
24 reported judgments of the Custom,excise and Sales Tax Appellate Tribunal from 2005.
- Customs Appeal No.K-543 of 2001, decided on 12th May, 2004. v. Customs Appeal No.K-543 of 2001, decided on 12th May, 2004. 2005 PTD 10
Sections 194, 194A, 207 and 209 Customs Fines, Customs Agent Appellant Order to Impose Fines on Customs, Sales Tax and Central Excise Explanation of Specification and Value of Imported Goods What was …
- Customs Appeal No.K-779 of 2004, decided on 20th,September, 2004. v. Customs Appeal No.K-779 of 2004, decided on 20th,September, 2004. 2005 PTD 135
Section 26, 156 (1) CL (89) and 194 Appeal for the Seizure Appeal Tribunal Responding Authority raided the appellant's premises on specific notice that such beetle nuts were smuggled, the Authority Ac…
- Central Excise Appeal No.K-46 of 2002, decided on 4th May, 2004. v. Central Excise Appeal No.K-46 of 2002, decided on 4th May, 2004. 2005 PTD 150
Section 35B Civil Procedure Code (v. 1908), Appeal for limitation of appeal against section 149 adjustment officer's order filed by appellant after a period of approximately 5 months without specifyin…
- Customs Appeal No. K-198 of 2004, decided on 30th August, 2004. v. Customs Appeal No. K-198 of 2004, decided on 30th August, 2004. 2005 PTD 196
Under section 32, 80, 207 and 194 of the Customs Act 1969, Customs Clearing Agent Appellate Tribunal accused of making Appellant's Appeal relating to the Customs Act, was issued a show cause notice un…
- S.T.A. No.34 of 2001, decided on 3rd December, 2001. v. S.T.A. No.34 of 2001, decided on 3rd December, 2001. 2005 PTD 242
Sections 9 and 46 of the Debt and Credit Note Appeal were proposed under section 9 of the Sales Tax Act, 1990 where a registered person can issue debit and credit notes and, in the same case against t…
- Appeals Nos.285/LB and 394/LB to 516/LB of 2004, decided on 29th July, 2004. v. Appeals Nos.285/LB and 394/LB to 516/LB of 2004, decided on 29th July, 2004. 2005 PTD 601
Section 19 and 20 Section R502 (I) / 94, 96 96 Imports of Agricultural Tractor Parts Deleted in the Unit Special Development Program (USDP), Against the Industry Special Delegation Program (ISDP) Obta…
- Customs Appeals Nos. 1668/LB and 1669/1-13 of 2002, decided on 24th May, 2004. v. Customs Appeals Nos. 1668/LB and 1669/1-13 of 2002, decided on 24th May, 2004. 2005 PTD 617
Section 25 [as amended by the Finance Ordinance (XXI of 2000)] Applicable Equipment Transaction Prices Accessory was legally obliged to notify the customs officer about the reservation in the transact…
- Customs Appeal No. 108/LB of 2004, decided on 23rd September, 2004. v. Customs Appeal No. 108/LB of 2004, decided on 23rd September, 2004. 2005 PTD 712
Sections 168, 156 (1) and CLS (89), (90) Section RO 374 (1) / 2002, Dated 15 6 2002 Criminal Procedure Code (V of 1898), Sections 471, 420 and 468 for the confiscation. Seizure of vehicles on the grou…
- S.T. Appeals Nos.379/LB, 3891LB, 529/LB, 564/LB, 565/LB, 583/LB, 601/LB-, 617/LB of 2004 v. S.T. Appeals Nos.379/LB, 3891LB, 529/LB, 564/LB, 565/LB, 583/LB, 601/LB-, 617/LB of 2004 2005 PTD 731
Non-collection of 15% of the original amount of section 45B appeal tax, for non-compliance with section 45 (4) of section 45B by the Collector, Customs, Sales Tax and Central Excise (Appeal). Limit le…
- Appeal No332 of 2002, decided on 12th August, 2003. v. Appeal No332 of 2002, decided on 12th August, 2003. 2005 PTD 753
Sections 32 (2) and 156 (1) (14) of coronation evidence (10 of 1984), arts: 59 and 63 invalid statements, errors, etc. Refractory Berks PCT Titles 6902 1090, 6902 2090 and 6902 1010 Applicant Announce…
- Appeal No.55 of 2003, decided on 12th August, 2003. v. Appeal No.55 of 2003, decided on 12th August, 2003. 2005 PTD 779
Sections 2 (s), 9, 10, 16 and 156 (1) of the Import and Export (Control) Act (Exxon X of 1950), Section 3 (1) of the Law Order in the Northern Area, 1981 Import Trade and Procedure Order, 2000 smuggli…
- Customs Appeal No.405/LB of 2000, decided 12th August, 2004. v. Customs Appeal No.405/LB of 2000, decided 12th August, 2004. 2005 PTD 796
Sections 19, 18 (2), 25/25B, 30 and 31A Section RO 279 (1) / 94, Dated 2 4 1994 Section R 530 (1) / 94, Dated 96 1994 Section RO 1050 (1) ) / 95, dated 29-10 1995 General authority to exempt from cust…
- Customs Appeal No.714/LB of 2004, decided on 26th October, 2004. v. Customs Appeal No.714/LB of 2004, decided on 26th October, 2004. 2005 PTD 885
Additional collector under section 156 (1) 89/90 of the Customs Act, 1969 in connection with sections 156 (1) 89/90 and 194 of smuggling a vehicle that the same appellant was smuggling. Was seized by …
- Customs Appeal No.K-793 of 2002, decided on 3rd January, 2005. v. Customs Appeal No.K-793 of 2002, decided on 3rd January, 2005. 2005 PTD 1139
Sections 156 (1) (8), 180, 194 A & 215 of the appellant appealed to the appellate tribunal authority to seize the goods belonging to the appellant, alleged to be of Korean and Indonesian origin, While…
- Sales Tax Appeal No.K-87 of 2004, decided on 6th January, 2005. v. Sales Tax Appeal No.K-87 of 2004, decided on 6th January, 2005. 2005 PTD 1154
The penalties applied for non-submission of sections 26, 33 and 46 sales tax returns have been appealed to the customs and sales tax appellate tribunal collector, neither the facts have been ascertain…
- Appeal No.849 of 2002, decided on 10th November, 2003. v. Appeal No.849 of 2002, decided on 10th November, 2003. 2005 PTD 1321
Sections 156 (9) (14), 16 and 32 Sections RO 1374 (I) / 98, dated 17 12 1998 Section RO 374 (I) / 2002, Dated 15 6 2002 Penalties for BOP plastic films Stock lots were found to be of quality. Since th…
- Customs Appeals Nos.K-342 and K-343 of 2004, decided on 10th January, 2005 v. Customs Appeals Nos.K-342 and K-343 of 2004, decided on 10th January, 2005 2005 PTD 1331
Sections 17, 19, 156 (1) (89) (194) of the importation of the vehicle through the sale of a foreign diplomat in the open market by the foreign diplomat and stated that the Federal Government Notificat…
- Sales Tax Appeal No.135 of 2001(K-2), decided on 5th June, 2004. v. Sales Tax Appeal No.135 of 2001(K-2), decided on 5th June, 2004. 2005 PTD 1341
Sections 3, 6, 7, 16, 22, 23, 26, 33, 34, 49 and 2 (tax) Taxes for sale of antique and used machinery, imposing and penalizing air conditioning plant as scrap tax. Implementing such old and used machi…
- S.T.A. No.49 of 2004, decided on 17th June, 2004. v. S.T.A. No.49 of 2004, decided on 17th June, 2004. 2005 PTD 1349
Sections 2 (46) (a), 2 (41), 2 (39), 2 (12) and 3 Constitution of Pakistan (1973), Arts 2 and 25 Sales Tax General Order No. 4/97, dated 11 10 1997 Sales tax on the Supply markup installment Supplies …
- Sales Tax Appeal No.H-255 of 2004, decided on 7th January, 2005. v. Sales Tax Appeal No.H-255 of 2004, decided on 7th January, 2005. 2005 PTD 1358
Section R124 (1), Section 15 of 2000 2000 Tax Credit is not allowed Input tax adjustment on electricity bills was not allowed on the basis that electricity was used in the office area and during the s…
- Appeals Nos.2617, 2618/LB of 2001 and 602/LB of 2004, decided on 13th October, 2004 v. Appeals Nos.2617, 2618/LB of 2001 and 602/LB of 2004, decided on 13th October, 2004 2005 PTD 1571
Section 3D Sales Tax Act (VII of 1990), Section 3B Customs Act (IV of 1969), Section 194 Appeals to the Tribunal to pay extra duty return claims Central Excise during 1999 Duty and sales tax paid. In …
- Appeal No. 7(100)ST/TRF of 2003(PB), decided on 8th April, 2005. v. Appeal No. 7(100)ST/TRF of 2003(PB), decided on 8th April, 2005. 2005 PTD 1778
Articles 2 (19), 2 (46), 3, 6, 22, 23, 26, 33, 36 and 46 charged with theft of supplies; Appeal from the appellate tribunal excluding the amount of provincial excise duty in the cost of supply. On acc…
- Customs Appeals Nos. 423 to, 439 of 2003(K-2), decided on 10th June. 2004. v. Customs Appeals Nos. 423 to, 439 of 2003(K-2), decided on 10th June. 2004. 2005 PTD 1826
Sections 156 (1), 15, 16, 32 and 181 of section RO 374 (I) / 2002, dated 15 6 2002 Import Trade Procedure Order, 2000, supplement A and C of old and used auto parts Fully Furnishing Auto Parts In retu…
- Sales Tax Appeal No.971/LB of 2002, decided on 22nd March, 2004. v. Sales Tax Appeal No.971/LB of 2002, decided on 22nd March, 2004. 2005 PTD 1830
Article 2 (46) (a) Constitution of Pakistan (1973), Article 7 Supply Cost The district tax and the cost of supply for the purpose of agricultural sales tax include the cost of supply means all conside…
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