Determining the Customs Value of Sections 25, 32 and 196 Items Re-Q References The respondents had imported steel shipment for the reference request and termed it as secondary quality steel which was classified under PCT code 7225 1900. On which the duty was charged only 5%, a sample was taken from four containers and sent to the Silicon of Laboratory material for experimentation. Customs duty was imposed under PCT code 7209 1510, which is the least difference. The ratio of silicon to importer shipment by the importer will not make it a matter of misrepresentation, as there may be a difference which the importer was not aware of. And it was rated and paid on good faith under the PCT's Heading 7225 1900, the test of one sample made little difference, while obtaining samples for sampling from another container. Had the responsibility to come to any conclusion. In the present case, which was considered to be within the margin of error, in view of such minimal error, there was no misdiagnosis, and no further tests were conducted by the department. The duties were paid under 7225 1900. And accordingly the PCT heading 7209 1500 is not under order \ r \ n
Related judgments — Karachi High Court Sindh, 2011
