KARACHI: Pakistan Customs, Valuation on Wednesday filed a Special Customs Reference Application (SCRA) against an order of Customs Appellate Tribunal, Karachi bench which through a common order decided four identical appeals holding that Tariff Ruling can not be applied retrospectively.
According to details Dhahran Gift Centre Karachi imported a consignment of Fashion Accessories to be used in high class apparels and filed a GD declaring the imported items to be Glass Bead 2500 kilograms. Cloth Accessories, Metal Stud of assorted colors and designs 9500 kilograms, Cloth Fashion Accessories 1100 kilograms and small hand pouches (Leather) 231 pieces, Hot Fix Adhesive Rolls 3000 kilograms. The clearance was sought under PCT Heading 7801.1000, 9606.2910, 9606,2100, 6217.1000, 4202.2100 and 3506.9190.
The consignment was selected for scrutiny and during inspection it was found that consignment contained other items also and thus importer is guilty of mis-declaration. A contravention report was filed and consignment was confiscated.
The importer filed four appeals before Special Customs Appellate Tribunal which ruled in favor of the appellant/importer holding that PCT headings once accepted by Customs can not be changed, It held that Tariff Ruling cannot be applied retrospectively.
The instant SCRA challenges the common judgment in appeals 147,148,149 and 150 of 2015.