KARACHI: A special customs appellate tribunal (SCAT) has reserved judgment in an appeal filed by solar-powered batteries importer.
The petitioner company, Nizam Energy, imported system for electrification of villages of Sindh in partnership with provincial government. The systems also included batteries for storing electricity obtained from solar rays. The importer claimed exemption from customs duty under Schedule V of the Customs Act 1969 while exemption was also claimed under section VI of the Sales Tax Act for the financial year 2014-15. The import was made under “Poverty Alleviation” programme and at that time the concession/exemption was allowed but later the Post Clearance Audit reopened the case and a demand was created for Rs52.7 million.
A show-cause notice was issued and ONO was also passed wherein petitioner was asked to pay the duty as well as sales tax. The instant appeal was filed against the ONO. The tribunal after hearing counsel from both sides reserved the order for an unspecified period.
