COLLECTOR OF CUSTOMS, KARACHI versus POWER ELECTRONIC PAKISTAN (PVT.) LTD., LAHORE
Determining the customs value of Sections 19, 25, 32 and 196 items, excluding the reference quote, the respondents had imported an automatic circuit breaker with voltage of 15 kV under PCT Heading 8536 2010 and the Department had granted immunity. Claimed that the goods had fallen under the PCT. Heading 8535 2110, whose customs duty rate was 20% and the importers deliberately misrepresented the PCT code, comparing the two titles of the PCT in the dispute, indicating that they were misinterpreted And, on the basis of such misinterpretation, the question may be declared under any of the titles of the PCT in the goods that the alleged misrepresentation did not knowingly or deliberately prove. It has been stated that headings may fall within the scope of immunity; punitive action cannot be taken if a good faith claim is not allowed. At this point, the appellate tribunal's decision was unimaginable and no intervention was sought by Haig. h Court \ r \ n
Related judgments — Karachi High Court Sindh, 2011
