FARM PLANT vs The COLLECTOR OF CUSTOMS (ADJUDICATION-I) S — 2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: FARM PLANT vs The COLLECTOR OF CUSTOMS (ADJUDICATION-I) S
Subject matter: Tax & Customs
Provisions referred to: S. 32---M; Customs Act

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

FARM PLANT VS The COLLECTOR OF CUSTOMS (ADJUDICATION-I) S.32---Mis-declaration---Incorrect PCT heading---Scope---No charge of mis-declaration can be invoked with regard to PCT (Pakistan Customs Tariff) heading as the importer only assists the department by citing PCT heading of the goods for assessment of taxes---Declared PCT may be accepted or rejected by the competent authority but it is not punishable offence under the provisions of the Customs Act, 1969.

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