Law:

Section:

Customs Act (IV of 1969)--- ----Ss.16 & 156(1)9---Import Policy Order (2006-07), Appendix-C, S.No.6---Pakistan Customs Tariff, Chapter-XVI---S.R.O. 574(I)/2005, dated 6-6-2005---Power to prohibit or restrict import and export of goods---Non-importable items---Gears---Appellant contended that gears were classifiable under Heading 85.03 as part of the electric motors of Heading 85.01, which had been released by the customs, and were importable in used condition---Expert opined that gears in question were integral part of the motors and had no other independent mechanical function---Admittedly, gears were in old and used condition and the appellant was ready for their release even against redemption fine---Validity---Admittedly, gears were independently classifiable under Heading No.8483 which was included in the list of goods not importable vide Appendix-C of the Import Policy Order, 2007---Gears were proved to be integral part of accompanying electric motors ,they should have been classified under Heading 85.03 and released along with the motors--Since electric motors had already been released and were out of customs control, it was not possible to prove this aspect at this stage---Giving the benefit of doubt, release of gears in question was allowed by the Appellate Tribunal against redemption fine equal to 30% of their customs value in addition to payment of duty and taxes leviable thereon. JUDGMENT ZAFAR UL MAJEED, MEMBER (TECHNICAL).---This judgment shall dispose of two appeals cited in the title, one filed by Messrs Tufail Old Motors Store, Jhang Road, Faisalabad (Appellant No.1) and the other filed by Assistant Collector of Customs, Customs Dryport, Faisalabad d-(Appellant No.2); both against customs Order-in-Appeal No.20/2007 dated 3-4-2007 passed by the Collector (Appeals), Faisalabad. 2. Brief facts of the case are that appellant No.1 imported a consignment declared to contain old/used machinery i.e. E/Motor, Gear Motor, Tyre Changer,, Welding Plant etc. from Korea and sought clearance thereof vide goods declaration No. FDRY-HC-422 dated, 29-8-2006 filed at Faisalabad Dryport. On examination of the consignment by Customs, following goods were found…

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