DASTAGIR ENGINEERING vs COLLECTOR OF CUSTOMS (APPEALS) CUSTOMS HOUSE, KARACHI S — 2022 PTD 1139 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1139 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: DASTAGIR ENGINEERING vs COLLECTOR OF CUSTOMS (APPEALS) CUSTOMS HOUSE, KARACHI S
Provisions referred to: S. 32---M; HS Code

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

DASTAGIR ENGINEERING VS COLLECTOR OF CUSTOMS (APPEALS) CUSTOMS HOUSE, KARACHI S.32---Mis-declaration---Mens rea---Imposition of penalty---Wrong classification---Scope---Classification of goods is a question based on legal and factual determination and so also of interpretation of the HS Code and the Customs Tariff; hence, there can always be difference of opinion for interpreting the same---Such will not always be a case of mens rea and imposition of penalty if the claimed HS Code is not accepted by the department.

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