KARACHI: A Special Custom Reference Application filed by Pakistan Customs against an order passed by Custom Appellate Tribunal pertaining to jurisdiction of Pakistan Custom for enforcing recovery of short levied sales tax, income tax, was dismissed by a custom appellate bench of High Court of Sindh.
The bench picked only one question of law for adjudication that “Whether the Custom Appellate Tribunal have not erred in law by not considering that the powers for recovery of short levied amount of Sales Tax & Income Tax is vested with Custom authorities in terms of section 32 read with section 202 of the Act”.
The bench heard Sardar Zafar Hussain Advocate for the applicant department and Salman Aziz for respondent importer. The bench after hearing held that issue has been decided by SHC in the case of Nestle Pakistan Limited versus Federal Board of Revenue.