LAHORE: The Directorate of Post Clearance Audit (PCA) has summoned M/s Numan Enterprises in duty and tax evasion of Rs1.5million on the import of tarpaulin.
The PCA Lahore observed that the import clearances’ data against HS Code 6306.1210, carried out from various model customs collectorates during the calendar years 2012 and 2013, revealed that inadmissible concession of Sales Tax and Value Added Sales Tax under the SRO 1125()/2011 dated 31.12.2011 was wrongfully availed on the import of Tarpaulin i.e. sun shedding which is specifically excluded from that ambit of said SRO and hence was not entitled to such benefit under the said SRO.
It has been observed that importer had imported various consignments of Tarpaulin and got it cleared under PCT heading 6306.1210 with inadmissible concession under SRO 1125(I/201 1 dated 31.12.2011. Hence, it was said that the importers have underpaid an amount of Rs1.5million Sales Tax, Additional Sales Tax and Income Tax due to wrongful concession under the SRO I 125(D/2011 dated 31.12.2011.
The importer was asked to pay abovementioned underpaid amount of duty/taxes within 10 days of receipt of this letter positively. The importer was told that in case they do not agree to the audit observation; they may provide a written clarification along with supporting documents as well as import documents i.e. copies of Goods Declaration, Commercial Performa Invoice, LC, Invoice, packing list, contract, purchase order and catalogue/literature on or before the stipulated time.
The importer was also told to appear in person at the Custom House to rebut the audit observation.
