Law: Customs Act, 1969

Section: 196,223,First Schedule

Customs Act (IV of 1969)--- ----Ss. 196 & 223---Classification of goods---Federal Board of Revenue, jurisdiction of---Question was with regard to classification of goods by Federal Board of Revenue for the purposes of PCT Heading---Validity---Provision of S. 223 of Customs Act, 1969 placed a clog on the power of the Board to interfere with discretion of appropriate officer of Customs in matters which involved exercise of quasi-judicial functions; in other matters, officers of Customs and other persons in execution of Customs Act, 1969 were bound to observe and follow orders and instructions of the Board---Adjudicating officer as well as appellate forums created under Customs Act, 1969 were competent and vested with power and jurisdiction to resolve any controversy whether factual or legal relating to a dispute in the context of a PCT Heading independently---Ruling given by the Board related to classification could be considered but was not treated as final or binding on adjudicating authority or the hierarchy of appellate forums provided under Customs Act, 1969---Appeal was disposed of accordingly. Federation of Pakistan through Secretary, Revision Division, F.B.R. and others v. Messrs Millennium Pharmaceutical Company, Karachi and others 2011 PTD 690; Collector of Central Excise and Sales Tax, Multan v. Messrs Holiday Inn, Multan and others 2010 SCMR 241; Muree Brewery Company Ltd. v. Collector of Customs (Appraisement), Customs House Karachi 2010 SCMR 164; Federation of Pakistan through Secretary, Ministry of Finance and others v. Haji Muhammad Sadiq and others PLD 2007 SC 133; Excise and Taxation Officer, Karachi and another v. Burmah Shell Storage and Distribution Company of Pakistan Limited and 5 others 1993 SCMR 338 and Messrs Central Insurance Co. and others v. The Central Board of Revenue, Islamabad and others 1993 SCMR 1232 ref. JUDGMENT ATHAR MINALLAH, J.---Through this consolidated order we shall decide the instant Customs Appeal filed under section 196 of the Customs Act, 1969 (hereinafter referred to as the "Act of 1969") along with Customs Appeal No.13 of 2003, as common questions of law have been proposed for our consideration. 2. The facts,…

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