Law: Customs Act, 1969

Section: 194

Customs Act (IV of 1969)--Ss. 194-A & 196---Constitution of Pakistan (1973), Art. 185(3)---Rate of import duty on vehicles---Making of observations by Appellate Tribunal and High Court on merits of case while remanding the same for ascertaining the seating capacity of vehicles imported by petitioners---Appellate Tribunal as well as High Court remanded the case to Deputy Collector of Customs for ascertaining seating capacity of the vehicles but at the same time also made observations on the merits of the case which almost decided the controversy---Effect---High Court was not justified for recording categorical conclusion. with regard to - classification of vehicles imported by the petitioner, as the finding had almost foreclosed the question which was remanded by Collector (Appeals) to Deputy Collector of Customs for determination in light of letter of Board of Revenue to Collector Customs--­Petition for leave to appeal was converted into appeal, orders of High Court as well as that of the Appellate Tribunal were set aside---Case was remanded to Deputy Collector of Customs in circumstances. JUDGMENT SAIDUZZAMAN SIDDIQUI, C.J.---The petitioners in the above­mentioned 15 petitions imported Toyota vans. On arrival at the port, the Customs authorities classified them under heading No.8703-9020 or 8704.2110. Accordingly, the customs duty was demanded at the rate of 125 per cent. along with regulatory duty of 100 per cent. under SRO 838 (1)/98 dated. 23-7-1998. The petitioners on the contrary contended that the vehicles imported by them fall under the head 874-2110 on which customs duty at the rate of 60 per cent. is payable. The petitioners being aggrieved with the assessment of the duty on their vehicles as aforesaid preferred appeals before the Collector (Appeals), Central Excise and Sales Tax, Lahore under section 194 of the Customs Act, 1969 (hereinafter to be referred as the 'Act'). The Collector (Appeals) remanded the cases to the Deputy Collector Customs to ascertain the seating capacity of the imported vehicles from the authorised dealers of the vehicles' manufacturers. The petitioners who were dissatisfied with the order of Collector (Appeals) filed…

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