Law: Import Policy Order, 1980

Section: AnnexureIV,PartII,itemNo.84.19B ofI.T.C.Sched.

Law: Customs Act, 1969

Section: 9,14,156(1)

Law: Constitution of Pakistan, 1973

Section: 185(3)

(a) Import Policy Order, 1980)--Annexure IV, Part II, item No. 84.19B of I.T.C. Sched.---Constitution of Pakistan (1973), Art. 185(3)---Import of machinery---Leave to appeal was granted to consider whether machinery in question, fell within ambit of item No.84.19B `of I.T.C. Schedule and whether machines imported were beverage manufacturing machines which were excluded by Part II of Annexure IV of Import Policy Order, 1980. (b) Import Policy Order, 1980--- ----Annexure IV, Part II, item No.84.19B of I.T.C. Sched. & item No.84.58 of I.T.C. Sched.---Classification of imported goods under relevant head or entry--Customs Authorities were proper forum to determine such head or entry--­Goods imported by appellants were Post-Mix, Over-counter and under-counter Dispensers, which were covered by item No.84.19B of I.T.C. Schedule--­Customs Authorities were empowered to determine the head or entry in the Tariff Schedule under which any particular commodity would fall and unless their construction was perverse, Court would not be competent to interfere--­When there were two constructions which an entry could reasonably bear and one of them, for good reasons, was adopted by the Customs, Court would have no jurisdiction to interfere merely because another entry more favourable to subject appeared to Court as equally applicable. (c) Import Policy Order, 1980--- ----Annexure IV, Part II, Item No. 84.19B of I.'T.C. Sched., & Item No. 84.15C of I.T.C. Schedule---Appellants' entitlement tar refund of excess amount--­Customs Authorities having properly determined head or entry in Tariff Schedule under which appellants' goods had fallen and same being both appropriate and proper, no case of interference was made out- --Appellants, however, having been imposed a redemption fine of specified amount and Customs Authorities having collected excise duty from then; on some units of goods which they first cleared at 120 per cent ad valorem customs duty item under item No.84.15C of the I.T.C. Schedule (instead of at 40 per cent. under item No. 84.19B01 of the I.T.C. Schedule) excess amount received by them would be adjusted against redemption fine already paid by or to be leviable…

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