Law: Customs Act, 1969

Section: 32

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--S.32---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Untrue statement, error in connection with matter of customs---Issuance of demand notice---Petitioners imported textile material and sought its clearance---Since the material was apparently not within the earlier classifications mentioned in PCT Heading, it was sent to the laboratory and on the basis of the report, it was classified under PCT Beading 5407.6100 and was made out of charge on payment of leviable duty and tax as assessed by the Customs Authorities---Subsequently, the petitioners received the impugned demand notices alleging therein that goods were classified under PCT Heading 5407.6100 whereas the same should have been classified under PCT Heading 5903.9000 which attracted higher rate of duty---Since the demand notices issued to the petitioners were without any proceedings subsequent to the delivery of goods to the petitioners having been declared out of charge, it was illegal on the face of it---Authorities could proceed on the basis of provisions of S.32 of the Customs Act, 1969 after fulfilling the parameters thereof and complying with the legal requirements---Demand notice issued to the petitioners was set aside. JUDGMENT KHAWAJA FAROOQ SAEED, J.---The brief facts leading to the present writ petition are that the petitioners are proprietorship concerns and are duly registered in Sales Tax/Income Tax Department. The petitioners imported textile material and sought its clearance. Since the material was apparently not covered within the earlier classifications mentioned in PCT Heading, it was sent to the lab and on the basis of the report, it was classified under PCT Heading-5407.6100 and was made out of charge on payment of leviable duty and tax as assessed by the Customs Authorities. Subsequently, the petitioners received the impugned Demand Notices C. No. 2024 to C. No.2027 all, dated 7-11-2008 alleging therein that the goods were classified under PCT Heading 5407.6100, whereas, the same should have been classified under PCT…

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