YOUNUS & SONS (PVT.) LTD. KARACHI WEST vs The COLLECTOR OF CUSTOMS, MCC APPRAISEMENT AND FACILITATION (EAST), KARACHI S — 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 S
Provisions referred to: S. 32---M

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 S.32---Mis-declaration---Classification of goods---Scope---Appellant imported consignments of 2/s coated writing paper sheets (gloss)---Goods were released under PCT Heading 4810.1910 (writing paper) attracting 20% customs duty reduced to 16% on the strength of FTA (Free Trade Agreement) certificates---Department, after release of goods, issued a show-cause notice with the allegation that goods were actually classifiable under PCT Heading 4810.1990 (other) chargeable to 20% customs duty but without FTA concession---Appellant's stance was that PCT Heading 4810.1910 was created for such paper having one of its use as writing paper, on the other hand, the department's stance was that such paper was classifiable in the heading which had exclusive use of writing---Validity---Subject goods fell under PCT Heading 4810.1910 which provided most specific description i.e. writing paper---No justification was given by the department regarding deviation from previous practice of classification of similar goods---Impugned order interpreting the PCT Heading 4810.1910 lead to the redundancy to classifying the subject goods under PCT heading 4810.1990 which provided more general description---Where two reasonable interpretations were possible, but one lead to redundancy while the other avoided surplusage, it was the later interpretation that had to be preferred---Appeal was allowed.

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