KARACHI: Customs officials submitted their comments before a division bench of the Sindh High Court (SHC) in a constitutional petition filed by M/s Shirazi Trading Private Limited against show cause notices and other remedies.
On 27 August 2021, during the hearing, after submission of comments, court directed counsel for the petitioner to submit his rejoinder for next date of hearing.
In a constitutional petition, counsel for the petitioner argues that the petitioner challenges the show cause notice dated June 15, 2021 and other proceedings started by the Collector of Customs Adjudication based on contravention report and has directed the petitioner to show cause as to why customs duty, sales tax, and income tax may not be recovered in relation to spark plugs imported by the petitioner for two wheelers.
He further informs the court that the impugned notices are illegal as the respondent does not have any jurisdiction to assess income tax or sales tax and issuing notices.
He argues that the impugned notices are further illegal as the customs officials have sought to assess the value of the spark plugs imported by the petitioner in violation of section 25 of the customs act, 1969.
Chairman FBR, Member Inland Revenue-Policy, Member Inland Revenue Operations, Collector of Customs Adjudication-I, Collector of Customs Appraisement West, Commissioner IR Audit-III as respondents, petitioner pleaded the court to declare that the impugned notices have been issued without lawful authority and is of no legal effect.
He further pleaded the court to suspend the impugned notices during the pendency of this constitutional petition and prohibit them from taking any adverse action against the petitioner on the basis of the impugned notice dated June 15, 2021 and grant such other relief as may be deemed necessary in the circumstances of the case.
