Customs, — Judgments of 2010
48 reported judgments of the Customs, from 2010.
- 2010 PTD 62 2010 PTD 62
Section ((()) (b) imposing a fine of Rs 50,000 on non-production of crime and penalty records) was a maximum fine of Rs 10,000 as it did not specify in the showcase notice that the appellant's Which o…
- 2010 PTD 81 2010 PTD 81
The show cause notice was issued on 17, 2004 and the limitation period provided under Section 36 (3) of the Sales Tax Act 1990 was issued on October 28, 2006. Was released. 179 2004, because such an o…
- 2010 PTD 160 2010 PTD 160
Section 194B (1) of the appellate tribunal jurisdiction was that the appellate tribunal could not travel beyond the scope of the appeal, neither was taken up in the showcase notice nor aggravated at t…
- 2010 PTD 258 2010 PTD 258
Section 13 (1), 66 and Sixth Schedule, Section 3, CL (vii) Special Procedures for Supplying Food Rules, 1999, R3 (1) (8) Sales Tax Refund Rules, 2000, R6 Federal Board of Revenue Letter C No 1/33 STB …
- 2010 PTD 275 2010 PTD 275
Sections 25 (5) (D), 32 (1), 32 (3A), 156 (1), 9 and 14 of the Imports and Exports (Control) Act (1950 XNX), section 3 (1) And 3 (3) Section RO 574 (I) / 2005 Dated 6 2005 Price of imported and export…
- 2010 PTD 283 2010 PTD 283
Section 18 (2) Section RO 482 (I) / 2007 Directive 92 2007 Goods Duty Regulatory Duty Past and Closed Transaction Regulatory Duty was levied on the export of 25% unauthorized lead, lead waste and scra…
- 2010 PTD 292 2010 PTD 292
Sections 38, 40 and 40A authorized officer to access authorized offices, stocks, accounts and records; search for any warrants and warrants to cover the supply of taxable goods without payment of sale…
- 2010 PTD 315 2010 PTD 315
Sections 2 (s), 16 and 156 (1) (80) (89) of the Import and Export (Control) Act (Exxon X of 1950), Sections (1) and (3) of trafficking / tampering on land. The confiscated vehicle was smuggled into th…
- 2010 PTD 324 2010 PTD 324
Appeal to the Notice of Criminal Notices of Section 156 (1) (43) Claims that the goods were neither available nor confiscated, as per section (1) of section 156 of the Customs Demand was made in the p…
- 2010 PTD 335 2010 PTD 335
Sections 32 (1) (2) (3) (3A) and 25 (1) (5) (6) (7) (8) (9) (15) Section RO 482 (I) / 2007, 9 6 2007 Unlawful statement, error, etc., Implementation of regulatory duty on imported and exported goods, …
- 2010 PTD 408 2010 PTD 408
Sections 3, 11, 33, 34, 36 and 46 Increase the sales tax demand on the basis of the unit of electricity used on the units of sales by estimating the sales tax Additional Collector on the request for a…
- 2010 PTD 417 2010 PTD 417
The appellant's appeal was accepted by the appellant in section 2 (s), 168 and 194 smuggling of goods to the Court of Appeal, which originally upheld the order, under which a cloth of 22389 yards Was …
- 2010 PTD 443 2010 PTD 443
Sections 156 and 2 (K) of the Import Policy Order (2008 09), Supplement GGGO 11/2007 Section RO575 (I) 2005, HS Codes 8414 3010 and 8418 6990 Exemption from criminal documents with no exception Specif…
- 2010 PTD 449 2010 PTD 449
Sections 10 (4), 11 (2), 7, 8, 26 and 33 Section RO 555 (I) / 2006 Dated 5 6 2006, R 28 (1) Additional refund should be made by the Border Department observed that the appellants. Did not file a refun…
- 2010 PTD 451 2010 PTD 451
Section 10 was filed in a showcase notice alleging non-filing of receipts for additional money-backed unit receipts of a refund of a court order provided for the cancellation of a refund on the charge…
- 2010 PTD 456 2010 PTD 456
Section 46, 31, 20 and 23 Section RO 392 (I) / 2001 Dated 18 6 2001 Section RO 124 (I) / 2000 Dated 15 3 2000 Appeal to Appeal Tribunal for Applying Natural Gas Rules, 1999 In the absence of the Assis…
- 2010 PTD 460 2010 PTD 460
Sections 25, 79, 81, 156, 171, 179, 181 and 194 Customs assessment of goods False declaration of actual value of the goods. They themselves determined the tax liability and in the light of the inspect…
- 2010 PTD 472 2010 PTD 472
Section 195 may use the Board's amending powers or the Collector's scope and to the extent that the Collector or the Collector for the purpose of satisfying himself under Section 195 of the Federal Bo…
- 2010 PTD 485 2010 PTD 485
Section 10 Standing Order to Refund Additional Order 3/2006 Temporary Objection Prior Appellate Authority found that if the Appellant prepares the documents in the Standing Order and the Department ha…
- 2010 PTD 601 2010 PTD 601
Sections 10 (4), 4, 8 (1) (A), 13 (2) (A) and Fifth Schedule, Entry No. 5 Sales Tax Rules, 2005, Chapter VII Section RO 1035 (I) / 2005, Dated 13 10 2005 Section RD 575 (I) / 2002, dated 31 8 2002, R …
- 2010 PTD 635 2010 PTD 635
Section 3 (1), Third Produce Sales Tax Act (VII of 1990), Sections 3 and 2 (46) (b) Section RO 617 (I) / 2000, as specified in the first schedule, 2000 2000 Liquid and Aggregate Connection Duty will b…
- 2010 PTD 779 2010 PTD 779
The appellant's appellate tribunal appellant, under notification of the sale tax evasion in Section 11, 36, 37C, 40A & 46, had actually heard the order, under which the sales tax liability The verdict…
- 2010 PTD 1075 2010 PTD 1075
Appeals from Schedule 3B, 13, 46, and 6th Schedule Exemption Extra Tax were filed in connection with the appeal tribunal in respect of the registration of exemption sales tax under Title No. Review No…
- 2010 PTD 1086 2010 PTD 1086
Sections 2 (s), 16, 156 (1) (8) (89), 157, 171 and 194 of the Import and Export (Control) Act (XXXX of 1950), Section 3 (1) of the Sales Tax Act (VII of 1990) ), Section 33 of the seized and seized im…
- 2010 PTD 1104 2010 PTD 1104
R 103 (2) Customs Agent (Licensing) Roll, 1971, RR 19 and 21 Customs Act (IV of 1969), Section 2 (s), 156 (1) (98) (89) and 178 Narcotic Substances Act (XXV) (1997), in violation of customs agent lice…
- 2010 PTD 1112 2010 PTD 1112
Section (36 (?)) ???? does not impose a tax levy nor is a small tax levied or invalid calculations made by registered taxpayers based on rules and assumptions made by the department. The work of the m…
- 2010 PTD 1146 2010 PTD 1146
Section 2 (46) (a) of the Central Excise Act (Constitution of 1944), Section 4 (2) of the supply price Open market price by the authorities to find that the sales tax on the open market price Had to p…
- 2010 PTD 1315 2010 PTD 1315
Section 25 Customs Rules, 2001, R107 (a) Discrimination in Notice of Price of Imported and Exported Goods Notices indicate that physical examiner articles classified under bread under section 39399090…
- 2010 PTD 1335 2010 PTD 1335
Section 25 Customs Rules, 2001, R107 (a) Imported and Exported Goods Price Nylon Fabric Liner Fabric Price Increase 100% Nylon Fabric and Liner Fabric was announced by Goods Declaration @ US $ 1 m The…
- 2010 PTD 1359 2010 PTD 1359
RR 26 (E) and 28 Sales Tax Act (VII of 1991), Sections 7, 10 and 66 Sales Tax General Order of 2009 Section R No. 978 (I) / 2004, Proposed Time Claim of Return of Dated 10 11 2004 The late taxpayer's …
- 2010 PTD 1377 2010 PTD 1377
Departmental taxpayers say that section 3 tax deposits / credit entries and withdrawal / debit entries in bank accounts are considered to be respectively purchased and sold. Taken as Bank accounts and…
- 2010 PTD 1418 2010 PTD 1418
Sections 2 (s), 16, 156 (1), (7), (9), (77), (89), (90), 168 and 178 trafficking of smuggling and sale of vehicles in auction despite appellate tribunal The forensic science laboratory was immediately…
- 2010 PTD 1450 2010 PTD 1450
Sections 79 (1) (B), 80, 81, 45, 32, 32A, and 179 (1) (B) of Pakistan Customs Computerized System Rules, RR 400, 401, 402, 406, 433, 434, 435, 437, 438 and 442 Section RO 704 (I) / 2007 dated 14 7 200…
- 2010 PTD 1636 2010 PTD 1636
Sections 2 (14), 2 (37), 7, 8, 8A, 10, 11, 23 and 26 Sales Tax Refund Rules, 2004 Income tax rejection Registered person claimed that the refund was merely an objection. It was denied that the supplie…
- 2010 PTD 1675 2010 PTD 1675
Sections 36, 7, 8, 8A, 10, 11, 23, 26, 2 (14), 2 (37) and 73 Sales Tax Refund Rules, 2006, were not imposed nor small in the collection of R12 tax. Refund claims have been imposed or incorrectly refun…
- 2010 PTD 1681 2010 PTD 1681
Sections 10, 4, 7, 8 (1), 11 (2), 26 and 2 (14) Sales Tax Return Rules, 2006 Standing Order No. 3/06 Date 2 I1 2006 Maximum Refund Limit Basis Rejecting Appeal Registered taxpayers claim that any time…
- 2010 PTD 1687 2010 PTD 1687
In the presence of powers under section 45, 45A (4) and section 45A of section 31A of the 31 Tax Tax Act, 1990, the exercise of judicial powers by the Collector Validity Collector, exercises decision-…
- 2010 PTD 1754 2010 PTD 1754
Sections 32 (1), 2, 156 (1) (14) of the Import and Export (Control) Act (Exxon X of 1950), Section 3 (1) (3) of the PCT headed by the 9027 800 Income Tax Ordinance (2001) XLEX), section 148 section RO…
- 2010 PTD 1886 2010 PTD 1886
Sections 32 (1) and 156 (1) (14) of the Constitution of Pakistan, (1973), Article 12 Section RO 425 (I) / 2007, Dated 24 5 2007 Section RO 487 (I) / 2007, History 96 2007 Uncertainty statement, error,…
- 2010 PTD 1960 2010 PTD 1960
Sections 194B (2), 25, 25A, 32, 32A, 79 (1) and 196 Sales Tax Act (VII VI of 1990), Section 33 (11) (c) Custom Rules, 2001, R 107 Section R O. No. 487 (I) / 2007 Customs General Order 12/2002 dated 15…
- 2010 PTD 2064 2010 PTD 2064
Scope of Taxation for Issuance of Section 3 Taxes Because on June 30, 2006, under the validity balance sheet of this review, the assessee disposed of his stock / assets without payment of sales tax. B…
- 2010 PTD 2086 2010 PTD 2086
Section 179 Assistant Collector or Additional Collector Collector may issue jurisdiction only for the issue of acknowledgment of the ceiling of the Assistant Collector or Additional Collector due to t…
- 2010 PTD 2188 2010 PTD 2188
Delay in filing an appeal to the Appellate Tribunal under Section 46 of the Sales Tax Act, 1990, which was to be filed against the Collector's order or decision within 60 days from the date of receipt…
- 2010 PTD 2204 2010 PTD 2204
Sections 25, 32 32A, 81 and 194 Determining the Customs Value of an Import Goods Instructions for Misrepresentation and Payment of Small Taxes, Also Supply of Fine Respondent / Importer Import Supplie…
- 2010 PTD 2432 2010 PTD 2432
Sections 25, 79, 80 and 194A Customs Rules, 2001, RR 107 (a), 109, 433 and 438 Customs Appraiser's assessment of goods, goods exported and upon arrival of vessel, importers registered The bill was tra…
- 2010 PTD 2472 2010 PTD 2472
Sections 25, 32, 32A, 79, 80, 156, 181 and 194A Customs Rules, 2001, Articles 107, 109 and 110 specify the specification, classification, quantity, and pricing of imported goods. The appeal was allege…
- 2010 PTD 2523 2010 PTD 2523
Sections 79, 80, 83, 179, 181, 193, 194 A & 195 Imports of Prohibited and Non-Impaired Vehicles Implementing Impressions in the Declaration of Goods, Imports of Old and Used Refrigerated Lorries have …
- 2010 PTD 2576 2010 PTD 2576
Section 32 PCT Heading Charge Incorrect Reference, Misrepresentation, Incorrect Interpretation of PCT Heading Charges The sole function of the customs officers was to determine the correctness of the …
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