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YOUNUS & SONS (PVT.) LTD. KARACHI WEST vs The COLLECTOR OF CUSTOMS, MCC APPRAISEMENT AND FACILITATION (EAST), KARACHI R — 2022 PTD 1515 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation
2022 PTD 1515 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
YOUNUS & SONS (PVT.) LTD. KARACHI WEST vs The COLLECTOR OF CUSTOMS, MCC APPRAISEMENT AND FACILITATION (EAST), KARACHI R

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

YOUNUS & SONS (PVT.) LTD. KARACHI WEST VS The COLLECTOR OF CUSTOMS, MCC APPRAISEMENT AND FACILITATION (EAST), KARACHI R.3---Rule 3 of the General Rules of Interpretation in its sub-rule (a) provides guideline that heading which provides the most specific description of an article shall be preferred for classification rather than the heading providing more general description.

Other judgments reported in 2022 PTD

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