AL AMNA INTERNATIONAL versus FEDERATION OF PAKISTAN THROUGH SECRETARY/ CHAIRMAN, FEDERAL BOARD OF REVENUE
Sixth Schedule Table 1, Senior Number 15 Customs Act (IV of 1969), Sections 33, 79, 80, 179 and 193 Constitution of Pakistan, Article 199 Constitutional Request Tin / Bottle or Canned Fruit, Without Payment of such Goods to Importer Release the sales tax wrongfully by claiming an exemption under SR No. 15 of Schedule VI to Table 1 of the Sales Tax Act 1990, allowing the importer to issue a contravention report for decision making. Equally effective is the pre-emptive constitutional request. The jurisdiction may challenge such action of the customs authorities before the appellate authority under section 193 of the Customs Act, 1969, but it has neither taken such advantage nor justified it. Which is exempt from sales tax under column number (2) of Serial No.15. Table 1 of the Sixth Schedule of Sales Tax Act 1990 will be available for edible fruits, except imported fruits, which have been made fresh, frozen or preserved in Afghanistan. Tin / bottle or canned fruit will not get any such exception.
Related judgments — Karachi High Court Sindh, 2014
