Law: Customs Act, 1969

Section: 32,33,196

Customs Act (IV of 1969)--- ----Ss. 32, 33 & 196---Reference---Refund of excess customs duty---Classification of goods---Determination---Importer sought refund of excess custom duty on the ground that motor vehicle imported by him had seating capacity of ten persons falling under PCT HS Classification 8702.9090 whereas, duty was charged by him under PCT HS Classification 8703.2490 declaring the vehicle as limousine motorcar---Validity---Motorcars were smaller objects as compared to motor vehicles, therefore, as soon as a motor became capable of transporting 10 or more persons, it had traveled from the nomenclature of 'car' into a 'vehicle' and at the same time it shifted from PCT HS Code 8703 to PCT HS Code 8702---Vehicle in question was meant to transport 10 or more persons (including driver) and qualified to fall under PCT HS Code 8702 as the explanatory notes provided that PCT HS Code 8702 covered all motor vehicles designed for transport of 10 or more persons without any use of the same as public transport vehicle or private and without making any conditionality to vehicle's interior configuration being luxury or otherwise---Vehicle in question correctly fell under PCT HS Classification 8702.9090---High Court directed the authorities to comply with refund process---Reference was dismissed in circumstances. 2011 PTD 2175 rel. JUDGMENT ZULFIQAR AHMAD KHAN, J.---This order will dispose of the reference arising from the Customs Appellate Tribunal dated 09.02.2015. The substantial question urged by the Applicant is whether a refund claim of Rs.5,337,202 filed on behalf of the importer in respect of a vehicle imported under PCT HS Classification 8702.9090 (however, due to typographical error it has been typed as 8703.2490) could be made out or not. The key question arising therefrom is whether the vehicle in question should be classified under HS 87.02 or HS 87.03, since both the classifications attract different duties. 2. The brief facts are that the Respondent imported a used vehicle from USA and filed goods declaration on 16.08.2012. The GD was filed under PCT HS Classification 8703.2490 and the vehicle was released after payment of duty and taxes…

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