Law: Customs Act, 1969

Section: 18, 32, 78, 80, 83, 104, 179 & 202, First Schedule, 179(3)

Law: Sales Tax Act, 1990

Section: 13

Law: Income Tax Ordinance, 1979

Section: 162, 148

(a) Customs Act (IV of 1969)---First Sched.---Customs General Order No.12 of 2002 dated 15-6-2002, Chapter-II---Import tariff---Issuance of Classification Ruling---Methodology---Classification Centre was established to decide "classification disputes" as and when referred to it by the aggrieved adversaries---Said Centre was to be headed by an Additional Collector and was authority to co-opt representatives from other Collectorates and bodies on case to case basis and it may also call specialists and experts for expert opinion in determining the classification of any item---Centre was required to invite the importer or his representativefor discussion and presentation of documents or information during the meetings of the Classification Committee in the said Centre--Classification, so determined by the Committee, was to be finally approved (or otherwise) by the Collector and such an approved classification had to be communicated in writing to the importer and all other Customs Collectorates within 10 days of such approval by the Collector---In case Classification Centre failed to decide the specific classification issue, the matter had to be referred to the Federal Board of Revenue for decision or for onward reference to the World Customs Organization (WCO) at Brussels for deciding the classification dispute---While paragraph 3 of the Customs General Order No. 12 of 2002 dated 15-6-200 provides PCT classification of various specified goods, the NOTE appended to paragraph 2 thereof states that "the classification ruling so issued by the Centre will be widely circulated in the form of a public notice amongst the trade, industry and Customs organization in the country." (b) Customs Act (IV of 1969)--- ----First Sched.---Customs General Order No.12 of 2002 dated 15-6-2002, Chapter-II---Import tariff---Classification Rulings---Public notices---Letter of Collector or Deputy Collector was treated as Classification Rulings by the Additional Collector---Validity---By no stretch of imagination, the Collectors letter or the Deputy Collectors letter could be considered to be a classification ruling about the imported product registered as drug under the Drugs Act,…

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