Law: Customs Act, 1969

Section: 18,32(1),32(2),79,196,196(5)

(a) Customs Act (IV of 1969)-- --Ss. 32(1)(2), 79 196--Mis-declaration--Show-cause notice-- Pakistan Customs Tariff (PCT) Heading, question of--Importer was aggrieved of show-cause notice issued on the allegation of referring wrong PCT Heading-- Validity-- Earlier Classification Committee determined Classification of goods In question under HS Code 3824.9091 and It continued for a number of years till early year 2017 when Federal Board of Revenue withdrew Its earlier letter and referred the matter once again to Classification Committee--Matter was referred by same person who had Issued new Public Notice as Its Chairman--Such was a question of Interpretation which required much deeper appreciation-- Classification of goods was not per se that easy to be determined as apparently on a number of occasions it was held that classification under HS Code 3824.9091 was correct--Not only show-cause notices were Issued for alleged mis-declaratlon of classification code but so also fine and penalties were Imposed--Such could not be a cate of mis-declaration when all along until 12-06-2017 earlier Classification Ruling and communication were In filed and It was not that those Rulings were Issued by any Incompetent authority, rather It was done by same Classification Committee through Its Chairman, having appropriate authority and jurisdiction as well as expertise for doing so--Classification of goods was question based on legal and factual determination and so also of Interpretation of HS Codes and Customs Tariff, there could always be difference of opinion In Interpreting the same--Such was not that it always was a case of mens rea and Imposition of penalty If claimed HS Code was not accepted by Department--Customs own department as well as Federal Board of Revenue who determined and directed release of goods In claimed classification code of 3824.9091-- In such case allegation of mis-declaration and imposition of fine and penalty could not be made out and could not sustain-- High Court set aside all orders passed against importer--Reference was allowed accordingly. 2014 PTCL CL 437; Muhammad Amer Seed and 7 others v. Model Customs Collectorate of Customs (East) and 7…

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