KARACHI: The Customs Appellate Tribunal (Bench I) comprising Muhammad Yahya (Member Technical-I) disposed of the case of M/s A G Packages Company with the direction to place the matter before Classification Committee to determine the classification of the impugned imported goods.
The tribunal hearing appeal by the importer held that the goods imported needed to be classified by the specialized institution for its findings. The Tribunal remanded the case to the respondent Model Collectorate of Customs (Appraisement) for facts findings in the light of Rules of Interpretation, Sections Notes and Chapter Notes.
The importer was challenged by the Customs department whether the consignment came under FTA and importer has correctly paid the legitimate amount of duty and taxes.
The appellant imported a consignment of Miscellaneous Items against Commercial invoice, packing list and bill of lading and Goods Declaration under respective PCT heading with benefit of Free Trade Agreement at the rate of 16 percent.
The appellant said it has never indulged in activities in derogation of law and it has not violated any of the provisions of the Customs Act 1969 and Sales Tax Act 1990 and Rules issued there-under.
The bench said in case it was proved that the appellant has mis-declared the description/classification, same should be sent to concerned Adjudication Authority for deciding the matter afresh. The bench disposed of the appeal with no order as to cost.