COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, QUETTA versus MESSRS PAKISTAN PETROLEUM LIMITED
The Appellate Tribunal on the issue of payment of Section 3, 3B, 35B & 36C surplus duty and small duties of the Central Excise and Salt Act, 1944, exempted fines that the appellant's sentence must be retained. Had The fine was rightly imposed, which the tribunal had no jurisdiction to impose. The imposition of penalties under Section 3B of the Central Excise Act was at the discretion of the Additional Collector, excise and sales tax, which proceeded on the misunderstanding of the law and imposed a fine. Under the impression that since sales tax was not paid, penalties must be imposed, Section 3B of the Act did not require additional duty and penalties, when the SC was unable to pay the timely duty. Was, therefore, the implementation of the additional duty was arbitrary. The additional collector's discretion had to be used properly, appropriately and fairly, with the additional collector under legal obligation to reassign. The respondent's NS, which did not pay timely payment of the respondents, imposed fines without considering the respondents' explanation, the tribunal rightfully waived the fine, while it was found that the reply Non-payment of Vendors has not been made deliberately, nor was the High Court liable for dismissal of circumstances.
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