Law: Customs Act, 1969

Section: 18,193,223

(a) Customs Act (IV of 1969)--- ----S. 18---Dispute relating to classification of imported goods or determination of PCT Heading, resolution of---Resolution of a dispute regarding determination of a PCT Heading involved mixed question of law and facts, and thus exclusively fell within the domain of the customs hierarchy, as envisaged by the Customs Act, 1969---Scheme of the said Act did not envisage any role of the erstwhile Central Board of Revenue (now Federal Board of Revenue) in resolving any dispute relating to the classification of the goods. (b) Customs Act (IV of 1969)--- ----Ss. 193 & 223---Officers of customs to follow Board's orders, etc.---Scope---Direction as envisaged by S. 223 of the Customs Act, 1969 could be given in matters falling within the range of the administrative power so long as the field was not occupied by any statutory provision or a rule---Where customs authorities exercises quasi-judicial function, it was not bound by the instructions and directions or orders of the Board which tended to interfere with its judicial discretion---Customs authorities had to make their own decision on the basis of the facts and circumstances and the law applicable to the case---While exercising quasi-judicial functions the appropriate officers of customs were not subject to the administrative control of the Board by means of orders, instructions or directions. Messrs Central Insurance Co. and others v. The Central Board of Revenue, Islamabad and others 1993 SCMR 1232 ref. (c) Customs Act (IV of 1969)--- ----S. 223--- Customs General Orders--- Scope---Such orders were only aids to Customs Officers in order to understand and interpret the Customs Act, 1969; they could not override or modify the law. THIS ORDER PASSED BY: MAQBOOL BAQAR, JUSTICE:---.--- The respondents, who are engaged in the manufacturing and sale of cement, imported refractory bricks of various classifications, which they declared as falling under PCT headings 6902.1090 and 6902.2090, chargeable to customs duty at the rate of 10% ad-valorem. The above PCT headings relate to refractory bricks which are capable of resisting temperate at or above 1600 C. The department sought expert…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492