| Case ID |
02448815-1ff3-4f1f-8788-dd385b088d2d |
| Body |
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| Case Number |
C.A. No. 6/LB of 2017 |
| Decision Date |
May 22, 2017 |
| Hearing Date |
|
| Decision |
The appeal filed by Messrs Kaleemullah and Company was accepted, and the assessment order dated 10.09.2016 was modified. The Tribunal ruled that the imported Endosurgery disposable goods are covered under PCT Heading 9938. The previous denial of benefits based on the interpretation of the Customs Tariff was found to be incorrect. The decision emphasized that no word in a statute should be considered redundant, and thus the claim for exemption under the specified heading was upheld. The Tribunal directed that the impugned goods qualify for exemption from Customs duty and taxes. |
| Summary |
In the case of Customs Appellate Tribunal C.A. No. 6/LB of 2017, the appellant, Messrs Kaleemullah and Company, challenged an order denying the clearance of Endosurgery and Endoscopy equipment under PCT Heading 9938. The Tribunal, led by OMAR ARSHAD HAKEEM, examined the interpretation of the Customs Act, 1969, specifically Section 19. The judgment emphasized the importance of statutory language, concluding that the denial of benefits based on the interpretation of the Customs Tariff was erroneous. The Tribunal recognized the historical context of PCT Heading 9938 and the inclusion of various medical equipment under this heading, ultimately ruling in favor of the appellant. This case underscores the significance of precise legal interpretation and the necessity of upholding statutory rights in customs matters. Keywords: Customs Act, PCT Heading 9938, Endosurgery, Endoscopy, Customs Duty Exemption, Legal Interpretation. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Messrs Kaleemullah and Company,
Assistant Collector of Customs, AFU, Airport, Lahore
|
| Judges |
OMAR ARSHAD HAKEEM
|
| Lawyers |
G.N. Zafar,
Sakhi Muhammad
|
| Petitioners |
Messrs Kaleemullah and Company
|
| Respondents |
,
the COLLECTOR OF CUSTOMS (APPEALS), LAHORE
|
| Citations |
2018 SLD 2514,
2018 PTD 2353
|
| Other Citations |
2016 PTD 1675,
PLD 1997 SC 32
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
19
|