ADDITIONAL COLLECTOR OF CUSTOMS versus K.S. SULEMANJI ESMAILJI AND SONS (PVT.) LTD.
Section 33, 194A and 196H Section Codes 3920 2020 and 3920 2040 Refund Claims High Court importer, who has recovered 26 goods, claimed valuation under H section codes 3920 2020 and 3920 2040, Which is 25% of the customs duty legal rate. All consignments imported by the importer were allowed, and were issued on the basis of such declaration. Because without having to check the importer documents at the relevant time, the ACP (Automatic Clearance Procedure) facility was being enjoyed, and after the approval of the goods the importer's test returned the customs duty under Section 33 of the Customs. Applied for Act, 1969, on the basis that the goods imported by him were appropriately classified under H section code 3920 2030 which is 20 at the legal rate of customs duty, while H section code 3920 2020 and 3920 2040. The importer paid on the customs duty legal rate of 25%, adjusting authority rejected by the importer claiming a refund, against which the importer filed an appeal and the appellate authority, After the appeal was dismissed, the importer filed further appeals before the Customs Appellate Tribunal, under the joint order. The orders passed through the forums were set aside, and the importer's appeal to the Siddiqui Appellate Tribunal was allowed to deal with aspects of the truth, along with the merits of the case, which led to a definitive investigation of the facts. Random order approved by the Customs Appellate Tribunal in the current reference request of, to be made on the basis of accurate assessment
Related judgments — Karachi High Court Sindh, 2015
