Law: Customs Act, 1969

Section: 32,79(1)(b),196

Customs Act (IV of 1969)--Ss. 32, 79 (1) (b) & 196---Classification of goods---Pakistan Customs Tariff (PCT) Headings 4818.4010, 4818.4090---Applicability--Past departmental practice---Mis-declaration--- Baby diapers were imported and were cleared under PCT Heading 4818.4010 which Heading in fact pertained to diapers for patients---Plea raised by importer was that it was continuous departmental practice to clear diapers under PCT Heading 4818.4010---Validity---If there was past departmental practice which was being carried on wrong interpretation and in violation of law, then such practice had to be stopped and interpretation in accordance with law had to be given effect to---Baby diapers so imported were to be classified under PCT Heading 4818.4090, therefore, order of Tribunal holding that baby diapers were classifiable under PCT Heading 4818.4010 in accordance with past practice followed by department could not be sustained---Where wrong interpretation of a section was made and tax or duty had been short paid due to misconstruction or misinterpretation of relevant law, in good faith, such short fall could not be termed as mis-declaration and was not liable to be levy of penalty---Reference was disposed of accordingly. Director, Directorate-General of Intelligence and Investigation and others v. Messrs Al-Faiz Industries (Pvt.) Ltd. 2006 SCMR 129; Messrs P & G International, Lahore v. Assistant Collector of Customs, (Appraisement GR-II), Karachi and 3 others 2010 PTD 870; 2008 PTD 1475 and The Engineer-in-Chief Branch and another v. Jalaluddin PLD 1992 SC 207 ref. Messrs Radaka Corporation and others v. Collector of Customs and another 1989 SCMR 353; Super Industries (Pvt.) Ltd., v. Central Board of Revenue and others 2002 PTD 955; Messrs Colgate Palmolive (Pakistan) Ltd. v. Federation of Pakistan and others 2004 PTD 2516 and Filters Pakistan (Pvt.) Ltd., v. Federal of Board of Revenue 2010 PTD 2036 distinguished. ORDER MUHAMMAD ATHER SAEED, J.---These Reference Applications have been filed against the order of the Tribunal dated 18-5-2009 in Customs Appeal No.K-304 of 2006 whereby the appeal filed by the present respondent was allowed and it was held…

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