Law: Customs Act, 1969

Section: 18

[Customs Act (IV of 1969)].......Section 18--Pakistan Custom Tariff--Head Ex.48.09/44.18--Constitution of Pakistan (1973), Art. 199--Customs duty--Encashment of bank guarantee--Building board-Articles made of vegetable fibre--Customs Authorities asking for encashment of bank guarantees from petitioners, who imported building board, without first analysing all reports on question whether articles imported were made of vegetable fibres and without giving them an opportunity to make their submission in respect thereof--Letters issued to petitioners by Customs Authorities asking for encashment of bank guarantees, held, was without lawful authority, without there having been a proper adjudication of case by relevant Customs Officers-Letters set aside and case remanded for purposes of making fresh ascertainment as to whether articles were covered by heading Exh.48.09 or 44.18 after giving notice to petitioners and opportunity to prove their contentions. ORDER MUHAMMAD ZAHOORUL HAQ, J.--In all these petitions a common point has been raised by the petitioners that articles in question viz. Building board imported by them between 1975 to 1979 are covered by heading Ex.48.09 of Pakistan Customs Tariff which is liable to customs duty at a concessionary rate w and that the same were not liable to customs duty under heading 44.18 P.C.T. which is in respect of reconstituted wood and imposes a higher rate of duty than the one under heading Ex.48.09 P.C.T. The importers had been allowed to clear the goods after payment of the duty which was admitted by them to be payable plus on their furnishing a bank guarantee to the extent of the amount due. The bank guarantee was subject to the test to be carried on by the laboratories in respect of articles. The controversy has in fact centred round the position as to whether the building board or straw board or mill board imported by the petitioners were made out of vegetable fibre or they were made of reconstituted wood. A number of test reports have been filed in this regard by the petitioners. Report dated 21-4-1976 from P.C.S. & I.R. addressed to the respondent No. 2 shows that. The building board from Bangladesh showed…

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