P & G INTERNATIONAL, LAHORE versus ASSISTANT COLLECTOR OF CUSTOMS, (APPRAISEMENT GR-II), KARACHI
Section 32 (3) and 196 Customs General Order 21 of 1973 and Customs General Order 21 of the Sales Tax Act of 1989 (VII of 1990), Section 65 Short Levy Recovery PCT Determination of Goods under PNPCT 2823 0020 as the title implies. After titanium dioxide, the import audit later found that the equipment was classified under the PCT, heading 3206 1100, and a notice was issued to recover the short charge that the importer had changed the status. The department made a mistake in requesting a ban. The department did not make a mistake in applying the changed rating, as it was not imposed on the importer that its goods were cleared under the heading of the wrong PCT at the importer's declaration and when the import post When such fact was discovered, a show cause notice was issued under section 32 (3) of the Customs Act, 1969 and the escape tax was recovered The importer was asked to pay only the minor. Differences in Small Duties / Taxes, etc. The High Court refused to interfere with the order passed by the authorities, the reference was dealt with accordingly.
Related judgments — Karachi High Court Sindh, 2010
