Sections 32, 79 (1) (b) and 196 Goods Classification Pakistan Customs Tariff (PCT) Titles 4818 4010, 4818 4090 Applicable Ex-Departmental Practices False Declaration BB diapers were imported and PCT headings 4818 4010 was cleared under the original heading. For diapers, for patients, it was that under the headings of PCT 4818 4010, the cleansing of the diapers was a regular departmental procedure. If there was legitimacy in the past, which led to misinterpretation and violation of the law, such action had to be stopped. And according to the law interpretation should be given to baby diapers so the imported PCT headings should be done under 4818 4090, therefore, the Tribunal ruled that the baby's diapers were classified under PCT headings 4818 4010 which Could not be sustained in accordance with the Department, where a section was misinterpreted due to misunderstanding and the payment of tax or duty was greatly reduced, with regard to the force or misinterpretation of the relevant law, with good faith Little fall was not a false declaration and was not responsible for imposing a fine, according to which the reference was dealt with.
Related judgments — Karachi High Court Sindh, 2011
