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.

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2022 PTD 1345 CUSTOMS-APPELLATE-TRIBUNAL-LAHOREFARM PLANT VS The COLLECTOR OF CUSTOMS (ADJUDICATION-I) S.80---Customs Rules, 2001, R. 438---Checking of goods declaration by the customs---…
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