巴基斯坦最高法院裁定,即使在货物清关后,海关仍可以收回未支付的进口税,并维护根据最新法律的回收权利。 Pakistan's Supreme Court ruled that customs can recover unpaid import taxes even after goods are cleared, upholding recovery rights under updated laws.

巴基斯坦最高法院于2025年9月19日裁定, 海关当局可以收回未收缴的进口销售税及预付所得税, Pakistan's Supreme Court ruled on September 19, 2025, that customs authorities can recover uncollected import sales tax and advance income tax even after goods have been cleared, if the error in exemption was discovered later. 该决定维护了海关根据《海关法》、《销售税法》和《所得税条例》进行追偿的权力,加强了海关的管辖权,尽管海关已经清关。 The decision upheld the power of customs to pursue recovery under the Customs Act, Sales Tax Act, and Income Tax Ordinance, reinforcing their jurisdiction despite past clearance. 该裁决恢复了针对雀巢巴基斯坦和巴基斯坦国家石油等大公司的说明原因通知，这些公司根据 1990 年《销售税法》和 2001 年《所得税条例》申请豁免。 The ruling reinstated show-cause notices against major companies like Nestle Pakistan and Pakistan State Oil, which had claimed exemptions under the 1990 Sales Tax Act and 2001 Income Tax Ordinance. 法院强调,税收负债即使在批准后仍可强制执行,并列举了2014年和2015年立法更新,扩大了追偿权力。 The court emphasized that tax liabilities remain enforceable even after clearance, citing legislative updates from 2014 and 2015 that expanded recovery powers.