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MESSRS AL-HAJ INDUSTRIAL CORPORATION (PVT.) LTD., PESHAWAR versus COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOMS HOUSE,


False declaration of section 50 (5) and 86 Customs Act (IV of 1969), section 156 (1) (10A) (14) and 202 import goods exemption from recovery of advance income tax deduction Under section 50 (5) of the Income Tax Ordinance, importer by means of a fine under section 156 (1) (10A) (14) of the Additional Taxes and Customs Act, 1969, under section 86 of the Income Tax Ordinance, 1979 1979 can be collected as customs duty and can be recovered through the collector customs under section 202 of the Customs Act, 1969, such receipt will have no effect on converting the income tax to customs duty, Such a customs act Section 156 or Section 86 of the Ordinance shall apply to be removed. Included in the evaluation process, no authority was given to the 1979 Customs Authorities, additional tax under section 86 of the Ordinance could be deducted from the powers of 1979 and no exemption was made on the importer's recovery. Can go Such deferred amount of income tax is subject to the application of additional tax under section 86 of the Income Tax Ordinance, 1979 and the termination of the penalty under section 156 (1) (10A) (14) of the Customs Act 1969 Done

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