Law: General Clauses Act, 1897

Section: 24A

Law: Customs Act, 1969

Section: 32(1),32(2)32A,79(1),80,156(1),156(1)(14 ),156(1)(14A)

ORDER: MUHAMMAD JUNAID GHAFFAR, JUSTICE:---.--- Through listed Reference Applications, the Applicant has impugned order dated 30.11.2011 passed by the Customs Appellate Tribunal in Customs Appeal No. K- 950/2010 and other connected matters proposing the following Questions of Law which according to the Applicant purportedly arise out of the order of the Tribunal:- i) "Whether the Applicant was entitled to the concessionary benefit as claimed by him under SRO 575(I)/2006 dated 05.06.2006? ii) Whether in the facts and circumstances of the case the learned Tribunal was justified in holding that Bakery Counter Refrigerators are classifiable under PCT Heading 8415.5000 and not under PCT Heading 8418.9000 as alleged? iii) Whether in view of the circumstances of the case any show cause notice can be issued where the classification of goods was altered after application of mind and duty assessed accordingly? iv) Whether in the facts and circumstances of the case penalty can be levied only on the basis of wrong mentioning of PCT Heading without proving mense rea? v) Whether in the facts and circumstances of the case penalty could be levied by the order in original in declaring the goods under PCT Heading different than one mentioned in the show cause notice? vi) Whether the order in original is passed in violation of the provisions of Section 24-A of the General Clauses Act and principle of natural justice?" Learned Counsel for the Applicant has read out the impugned order and submits that the goods in question were already released by the Department after a Final Assessment Order under Section 80 of the Customs Act, 1969; hence, no Show Cause Notice could have been issued for changing the classification of the goods. She further submits that no mis-declaration could be alleged as it is a matter of interpretation, whereas, the exemption under SRO 575(I)/2006 is also admissible on the imported goods and therefore, the impugned order is liable to be set aside. She has relied upon M/s A. R. Hosiery V. Collector of Customs (Export), Karachi and another (PTCL 2005 CL 93) and Messrs Pakistan Telephone Cables Ltd. V. Federation of Pakistan and 3 others (2011 P T D 2849). On…

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