KARACHI: The two Benches of Special Custom Appellate Tribunal at Karachi passed two conflicting judgments in identical controversy. The controversy related to Printed PP Woven Bags. The importers brought in consignments and made goods declaration under PCT heading 3923.2900. The consignments in one case were examined after it were selected for detailed scrutiny and assessed. The consignments were then released on the basis of payment of duty and taxes along with additional duty under section 83 of the customs act 1969.

The Collectorate of Port Muhammad Bin Qasim later during “Post Clearance Verification” came to conclusion that importers in order to avoid Valuation Rulind 1077/2017 misdeclared  description of goods as empty plastic bags instead of Polypropylene Woven Bags classifiable under 6305.3900.

The first judgment was rendered on 31.3. 2021 by Ms Sadaf Yousuf, Member Judicial_I Karachi, while another one on 6.12.2021. The Member Judicial in her reasoned detailed order allowed the appeal by the appellant importer holding that besides applying incorrect heading, the Collectorate of PMBQ is not authorize to assume function of Post Clearance Audit (PCA) department of Pakistan Customs.

The second order was passed in three identical appeals by Me Imtiaz Ahmed Shaikh, Member Technical _II, Karachi who modified the orders challenged (ONO).The classification as assesed by the clearance Collectorate was upheld in the second judgment. With two conflicting orders in field, the controversy is likely to be decided by the Superior Court.