KARACHI: A custom appellate bench of High Court of Sindh dismissed in limine, a constitution petition involving classification dispute holding that under Article 199 of Constitution of Pakistan 1973 issue of classification could not be probed by Sindh High Court.
The petition was filed by Bilal Trader through counsel Aqeel Ahmed Khan which imported a consignment of 2/s Coated paper for writing and printing.
The custom department raised dispute over classification under the declared PCt heading and the matter was then referred to the Classification Committee of finance and revenue. The said committee held a meeting and made recommendation on 30-11-2020 concluding that the subject goods fell under PCT Heading 4810.1990.
The petitioner aggrieved by this formation of opinion by the Classification Committee filed the instant petition.
The bench perusing the paper held that petitioner filed the declaration under PCT heading 4810.1910 attracting custom duty of 20 per cent (16 per cent with Free Trade Agreement (FTA) whereas the concerned collectorate classified them under PCT heading 4810.1990 attracting custom duty at 20 per cent. The bench noted that Classification Committee also upheld the classification by custom authorities and that petitioner at no stage challenged the decision but only termed it incorrect.
The bench said that question of classification is within the domain of the Classification Committee and does not involve any interpretation of any PCT heading. The bench said that petitioner has already surrendered before the Classification Committee and tbus no interference from SHC is needed. The bench with this observation dismissed the petition.