KARACHI: The Customs Appellate Tribunal (Bench I) comprising Muhammad Yahya (Member Technical) declared the impugned imported coils as Prime Quality and admitted the FTA benefits in an appeal filed by an importer AAK Enterprises (SMC-PVT) Limited, Hyderabad.
The importer claimed the benefit available under Free Trade Agreement (FTA) between Pakistan and Peoples Republic of China on a consignment of Prime Cold Rolled Steel Sheet in Coils under HS code 7209.1890.
After taking into consideration all relevant details and reports, Tribunal found goods of Prime Quality correctly declared.
The goods were evaluated under the provisions of Section 80 of the Customs Act 1969 and were referred to examination for confirmation of description, PCT, quality and other physical attribute of the goods.
The importer was challenged by the Customs department whether the consignment was consisting of secondary quality goods or otherwise and the duty/taxes are correctly paid. In view of the observations and discussions and reports by two members of Steel Committee-Karachi Shipyard and Engineering Works and National Steel Association had categorically declared goods ‘Prime Quality’.
The Mill Test Certificate issued by the manufacturer further strengthened the facts that impugned goods are of ‘Prime Quality’. Since the balance of convenience is in the support of Appellant, therefore impugned goods are liable to be treated as ‘Prime Quality’, said the judgment.