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Order in Revision No.343 Rev Customs of 1988, decided on 7th July, 1988.
S.195 Pakistan Customs Tariff, Heading No.90.14_ Goods after visual inspection by Assistant Collector were appraised under heading No.90.21 of the Pakistan Customs Tariff Such case could not be re opened by Deputy of Customs.
S.32 Demand for short levy on classification Question can be raised only within six months of the payment of duty under provisions of S.32(3) of Customs Act, 1969.
Zaheer Ahmad Khan for Petitioner.
Nemo for Respondents.
This revision application is directed against Order in Appeal No.1720 of 1986 dated 14th December, 1986 passed by the Collector of Central Excise and Customs (Appeals) Northern Zone, Lahore.
2. Mr. Zaheer Ahmad Khan, Advocate appeared for hearing on 12th December, 1987 on behalf of the applicant, Messrs Jones International and reiterated the arguments submitted by them in their revision application.
3. I have examined the record of the case and the submissions made by the applicants. The goods, after visual inspection by the Assistant Collector of Customs were appraised under heading No.90.21 of the Customs Tariff. The case therefore could not be reopened by a Deputy Collector. Demand for short levy on classification question can be raised only within six months of the payment of duty under section 32(3) of the Customs Act, 1969. I would therefore without going I into question of tariff classification of prepared coloured sides made of glass, agree with the learned counsel on the non admissibility of the demand.
4. Accordingly, the impugned order is set aside and the revision application is admitted.
A. A./308/R
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