Law: Customs Act, 1969

Section: 94A(1),194-B,196,First Schedule

Customs Act (IV of 1969)-Ss. 194-A(1), 194-B, 196 First Sched.-Reference-Classification of goods- Pakistan Customs Tariff Heading-Public notice- Respondents-importers assailed assessment of goods before Appellate Authority on the ground that the same was due to a mistake, as in the year 2018 tariff headings were rationalized and amended-Appellate Authority and Customs Appellate Tribunal decided the matter in favour of respondents-importers-Validity-Internationally TV sets were not specified in two (2) dash (-) heading of 8528.72 (other, colour); in Pakistan the same was bifurcated into a (3) dash (-) heading of television set with a further bifurcation into three new and local (4) dash ( ) sub-headings-LED or LCD panels imported with or without parts was to be classified as a complete set-Merely by placing reliance on a public notice which had no relevance with tariff heading in question did not suffice-Authorities had themselves created new sub-headings for LCD/LED in CKD and SKD conditions-LCD and LED panels did not fall in a residuary heading of Others (8528.7219)- Authorities by themselves decided the issue in favour of respondents- importers by creating a new (4) dash (-) sub-heading, rendering public notice of no relevance, rather making it infructuous post 2018- High Court rephrased questions of law framed by authorities and decided the matter in favour of respondents-importers-Reference was dismissed, in circumstances. ORDER MUHAMMAD JUNAID GHAFFAR, JUSTICE:---.--- Through this Reference Application the Applicant has impugned order dated 28.08.2019 passed by the Customs Appellate Tribunal, Karachi, in Customs Appeal No. K-395/2019 by proposing the following Questions of Law:- “A) Whether, in the presence of “Classification committees” decision on the same issue, the learned Appellate Tribunal has not erred in law to set aside the Classification Committee Decision under Section 194-B of the Customs Act, 1969 despite the fact that the Classification Committee is competent forum for classification dispute? B) Whether under Section 194-A(1) of the Customs Act, 1969 the learned Appellate Tribunal has not erred in law by not considering the provisions of law…

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