Law: Customs Act, 1969

Section: 9

Customs Act (IV of 1969)--Ss. 9, 25, 59 & 196---Declaring P.C.T. heading---Rate of duty---Exemption from the levy of sales tax---Reference to High Court---Assessee imported a consignment of choline chloride 60%, declaring P.C.T. heading as 2309.9000 attracting customs duty at 25 % claiming exemption from levy of sales tax in terms of serial No.23 to VI Sched. of Sales Tax Act, 1990---Application moved by assessee for amendment in the declaration of P.C.T. heading and rate of duty as 2923.1000 attracting duty at 10% ad valorem, having concurrently been rejected by Deputy Collector and Appellate Tribunal, assessee had filed application for reference to High Court---Question whether the goods imported under the title of choline chloride 60% fell under P.C.T. heading 2923.1000 or 2309.9000 with reference to the components found in the subject consignment, was an academic question and that had been thoroughly discussed in the order in original-Question which had mainly argued by the counsel for assessee was a question of composition of consignment, which being a question of fact, could not be entertained at the reference stage---Assessee being a regular importer of choline chloride getting it cleared under P.C.T. Heading 2309.9000, which had not been rebutted by him at the trial stage, could not back out from his previous statements, just to take benefit of low rate of customs duty under P.C.T. Heading 2923.1000 without any justification---Reference was rejected. ORDER MRS. YASMIN ABBASEY, J.---Brief facts of the case are that the applicant imported a consignment of Choline Chloride 60% at US$ 725 per M/Ton from India declaring PCT heading as 2309.9000 attracting customs duty at 25% with an exemption from the levy of sales tax in terms of Serial No.23 to VI Schedule of Sales Tax Act, 1990. On 25-3-2004 applicant/importer moved an application for amendment in the declaration of PCT heading and rate of duty as 2923.1000 attracting customs duty at 10% ad valorem. Application was rejected and it was observed by Deputy Collector Adjudication that the goods fall under PCT heading 2309.9000 as originally declared by the importer and also that it was not importable from…

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