SHAMIM TIN MERCHANT vs The COLLETOR OF CUSTOMS (APPEALS), KARACHI Ss

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SHAMIM TIN MERCHANT VS The COLLETOR OF CUSTOMS (APPEALS), KARACHI Ss.32, 25, 79, 80 & First Schedule---General Rules for Interpretation of First Schedule to the Customs Act, 1969, R.3(a)---Customs General Order No. 12 of 2002, dated 15-6-2002---Imported goods, classification of---Assessment---Classification Committee, powers of---Dispute pertaining to classification of Tin Mill Black Plate of thickness 0.30 mm or less ('TMBP')---Whether as per version of appellant/importer TMBP was classifiable under PCT heading 7209.1891 or as per version of respondent/Department, the same was classifiable under PCT heading 7209.1810---Held, that the First Schedule to the Customs Act, 1969, (Pakistan Customs Tariff and Trade Controls) prescribed that the heading under PCT heading 7209.1891 was a specific heading for TMBP, whereas the heading relied upon by the respondent/Department pertained to some other kind of goods---Examination report as well as physical description of the impugned goods by the appropriate officer had confirmed that TMBP fell under its specified PCT heading 7209.1891 read with R.3(a) of General Rules for Interpretation of First Schedule to the Customs Act, 1969---Committee, in the present case, was formed without any reference by an aggrieved person---Formation of Committee was not even publicly communicated through any Public Notice as mandated under CGO No. 12/2002---Record also revealed that the dispute of classification of the TMBP was already settled by the Customs Appellate Tribunal previously, thus the decision of the Classification Committee, in the present case, was to disregard, disrespect and sabotage the judgment of Appellate Tribunal --- Impugned Decision was not sustainable under the law and could not be made basis to assess the consignment of the appellant-- Final assessment and Order-in Appeal were set-aside---Appeal was allowed, under circumstances. Head NotesCase Description

SHAMIM TIN MERCHANT vs The COLLETOR OF CUSTOMS (APPEALS), KARACHI Ss — 2023 PTD 899 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

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