SHUJABAD AGRO INDUSTRIES (PVT.) LTD. versus COLLECTOR OF CUSTOMS
Section 202 Income Tax Ordinance (XLIX of 2001), Sections 148 (1) (5) and (8), First Schedule, Part II, Clause 9 (A) of the Special Relief Act (I of 1877), Sections 42 and 54 of the Suite Declaration And the customs authorities' advance income tax duty for the injunction complained that the customs authorities did not clear the shipment despite payment of all duties and taxes. The customs authorities stopped the claimant's shipment on the request that the import Goods will be inspected at a rate of 5. Advance tax ? and not at a lower rate Valid claimant provided for all lawful \ Taxes \, \ Duties \ and \ ces paid as advised under various legal laws \ Advance tax applicable Exemption certificate at applicable rate \ Upon payment of customs, the customs authorities were obliged to allow the plaintiff to release the duty paid goods; customs authorities had no authority under the law to import the imported goods on this request. Ban on the release of duty paid goods. E-advance tax of [use for one's own manufacturing] can be assessed at a rate of 5% and the advance tax of [recommended for industrial use] is not at a lower rate of 3 [customs authorities This process was without jurisdiction and legal authority in view of the current valid / reduced rate certificate \ Customs authorities were only working under the law to collect advance tax collection by the Income Tax Department's Inland Revenue Department. , At which the 3's and applicable rates were set. There was no jurisdiction or authority to investigate the fisheries and excursions because it was \ Commissioner Inland Revenue \ advanced taxes \ made by the plaintiff customs authorities.
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