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---SRO; 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---SRO No.575(I)/2006, dated: 05-06-2006---Mis-declaration---Wrong classification---Scope---Applicant imported Bakery Counter Refrigerator through different shipments; claimed assessment under HS Code 8418.9000; paid duty at the rate of 5% and such assessment as claimed under SRO No.575(I)/2006, dated: 05-06-2006 was accepted--- After clearance of goods show-cause notice was issued to the applicant on the ground that the goods were correctly classifiable under HS Code 8418.5000 chargeable to duty at the rate of 35% and in addition the exemption was also not applicable---Order-in-original was accordingly passed and the appeals against order-in-original were dismissed---Validity---Classification of the Refrigerators imported by the applicant was under HS Code 8418.5000 wherein it was specifically covered as "Other refrigerating or freezing chests, cabinets, display counters, show cases and similar refrigerating or freezing furniture"---Imported goods could not be classified under HS Code 8418.9000 which specified "furniture designed to receive refrigerating or freezing equipment" was not understandable---Exemption claimed by applicant under SRO No.575(I)/2006, dated: 05-06-2006 was not available to the goods imported by applicant---Reference applications were partly dismissed to the extent of claimed assessment and exemption and partly allowed to the extent of penalty which was remitted.

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