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ADDITIONAL COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT (WEST), CUSTOM HOUSE, KARACHI vs K.S — 2025 PTD 260 SUPREME-COURT

Case information

Citation
2025 PTD 260 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2025
Reporter
PTD
Parties
ADDITIONAL COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT (WEST), CUSTOM HOUSE, KARACHI vs K.S
Subject matter
Criminal
Provisions referred to
S. 18; 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

ADDITIONAL COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF APPRAISEMENT (WEST), CUSTOM HOUSE, KARACHI VS K.S. SULEMANJI ESMAILJI AND SONS (PVT.) LTD. KARACHI S. 18 & First Sched.---Classification of imported goods---Correct PCT Heading, determination of---Classification Committee, power of---Scope---Classification of goods is one of the most basic functions of the procedure in the context of import or export of goods---It is a specialised job and technical in nature---It essentially requires expertise and taking of multiple factors into consideration e.g. examining the goods, all the relevant documents, understanding the classification aids and technical literature etc.---Classification Committee constituted by the Federal Board of Revenue includes experts who possess the skills, knowledge and experience in respect of classification of goods in conformity with the Harmonised Commodity Description and Coding System ('Harmonised System')---Classification Committee and its classification rulings, therefore, have crucial importance---There is a presumption of regularity attached to its proceedings and findings regarding classification of goods---This presumption, however, is rebuttable if it can be demonstrably shown that the findings are arbitrary, fanciful and in violation of the General Rules for Interpretation to the First Schedule to the Customs Act, 1969 ("Rules for Interpretation"), the Explanatory Notes and other relevant guidelines or principles relating to classification of goods under the Harmonised System---Appellate Tribunal nor the High Court can substitute the findings of the Classification Committee unless they can be shown to be arbitrary, fanciful or in violation to the applicable rules and principles of interpretation.

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