Law:

Section: 25,32(5)(e),79,80,First ScheduleR.2(a)

THIS JUDGMENT DELIVERED BY: MUHAMMAD NAZIM SALEEM, MEMBER TECHNICAL-II:---.--- This order disposes off five (05) Customs Appeals Nos. K-988 to 992/2015 directed against Orders-in-Appeals Nos. 10074 to 10077/2015 and No. 10073/2015 both dated 08.05.2015 passed by the Collector of Customs (Appeals), Karachi. All the appeals involve identical issues of law with slight variation in facts. In view of aforementioned position, the same were heard together and are being decided through this common order in the light of judgment of the Hon'ble High Court of Sindh in Customs Reference No. 157 of 2008 - S.M. Naqi son of Syed Muhammad Hussain, Karachi v. Collector of Customs (Adjudication-I) and others. In order to avoid any confusion, we would discuss facts of Customs Appeal No. K-989/2015. 2. Brief facts of the case as given in the impugned Order-in- Appeal, are that the Appellant imported a consignment of "Compact LCD/LED Display Panel" 32 inch and declared the impugned goods under PCT heading 8529.9090 at the unit price US $ 29.00, however, the same were assessed by the Respondent Department at the unit price US $ 72.00 under PCT heading 8528.7212. 3. The GD was placed before the Classification Committee. The Classification Committee decided the matter through Public Notice 13 of 2014 dated 18.11.2014 concluding that the impugned goods are classifiable under PCT sub-heading 8528.7212 in terms of rule 2(a) to the General Rules for Interpretation. The appellant feeling aggrieved filed an appeal before the learned Collector of Customs (Appeals), Karachi who passed order as under:-- "I have examined the case record. The appellants imported and declared the goods as Compact LCD/LED panels under heading '8529.9090, as TV parts, vide GD number KAPW-HC-63004, dated 28.10.2014. The subject GD was assessed provisionally on 06.11.2014 under section 81 of the Customs Act, 1969 as matter of classification was pending in the classification centre. The matter of classification was decided vide public notice 13/2014, dated 18.11.2014. Accordingly the assessment was finalized in the light of public notice under heading 8528.7212. The appellants have assailed this decision as arbitrary…

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