Law: Customs Act, 1969

Section: 32,32(1),32(2),32A,79,223

Law: General Rules of Interpretation

Section: 3

(a) Customs Act (IV of 1969)----S.32--Mis-declaration--Classification of goods--Scope--Appellant imported consignments of 2/s coated writing paper sheets (gloss)-- Goods were released under PCT Heading 4810.1910 (writing paper) attracting 20% customs duty reduced to 16% on the strength of FTA (Free Trade Agreement) certificates--Department, after release of goods, issued a show-cause notice with the allegation that goods were actually classifiable under PCT Heading 4810.1990 (other) chargeable to 20% customs duty but without FTA concession--Appellant’s stance was that PCT Heading 4810.1910 was created for such paper having one of its use as writing paper, on the other hand, the department’s stance was that such paper was classifiable in the heading which had exclusive use of writing--Validity--Subject goods fell under PCT Heading 4810.1910 which provided most specific description i.e. writing paper--No justification was given by the department regarding deviation from previous practice of classification of similar goods-- Impugned order interpreting the PCT Heading 4810.1910 lead to the redundancy to classifying the subject goods under PCT heading 4810.1990 which provided more general description--Where two reasonable interpretations were possible, but one lead to redundancy while the other avoided surplusage, it was the later interpretation that had to be preferred--Appeal was allowed. 2010 PTD 1216; 2013 PTD (Trib.) 600; Muhammad Amer Saaed v. MCC (East) 2016 PTD 2910; Collector of Customs v. Pakistan State Oil PTCL 2012 CL 27; Muhammad Waheed v. Customs Appellate Tribunal 2016 PTD 35; Messrs Sadat Khan v. FOP and others 2014 PTD 1615; 2017 YLR Note 400; PLD 1972 SC 271; 2016 PTD 2910; 2016 PTD 35; 2021 PTD 699; 2011 SCMR 1279 = 2011 PTD 2220; 2020 SCMR 649; PLD 2010 Lah. 138; 2010 PTD 2338 and United Refrigeration Industries Ltd. and others case SCRA No.426/2019 ref. (b) Customs Act (IV of 1969)----S.223--Customs General Order, 2002--Officers of Customs to follow Board’s orders--Scope--Directions of the Board contained in Customs General Order, 2002, are not binding on officers exercising quasi judicial powers but the same are binding upon the field officers…

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