KHYBER TRADERS PROPRIETORSHIP versus CENTRAL BOARD OF REVENUE, ISLAMABAD
Customs Act 1969 Section 19 PCT Title Number 7204, 4900 Waste and Scrap Iron Imports Classification of articles that cannot be used for purposes other than waste and scrap Customs authorities classify for action Where such articles can be used by anyone. Secondly, it cannot be called a scrap, though in the case of auto parts, any element of service maintained by them will have no benefit unless they are capable of being something other than that. Because such service eligibility determines. The question of import goods being a pure question meant that the customs authorities themselves had directed the customs authorities to strictly prosecute the case according to the law.
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