| Case ID |
096505dd-8c83-4edd-98e2-fbc55cfd0e25 |
| Body |
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| Case Number |
Civil Petition No.906 of 2009 |
| Decision Date |
Jul 28, 2009 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan dismissed the petition filed by Murree Brewery Company Limited, affirming the classification of the imported Radiation Recuperator Equipment under PCT Heading 8419.5010, which is chargeable to a customs duty of 35%. The Court found that the adjudicating officer and the Customs Appellate Tribunal made correct classifications based on the shape and type of goods imported. The Court held that the concurrent findings of the lower courts were justified, and the petition did not merit further consideration. |
| Summary |
In the case of Murree Brewery Company Limited vs. Collector of Customs (Appraisement), the Supreme Court of Pakistan addressed the issue of customs duty classification for imported Radiation Recuperator Equipment. The petitioner contended that the imported goods should fall under PCT Heading 8419.5090, which carries a lower customs duty rate of 10%. However, the customs authorities classified the goods under PCT Heading 8419.5010, resulting in a higher duty of 35%. The Court evaluated the arguments presented, emphasizing the importance of accurate classification based on the physical characteristics of the goods. The Court ultimately upheld the decisions of the lower courts, confirming that the customs authorities acted within their jurisdiction and correctly classified the imported goods. This decision highlights the significance of precise customs classifications and the adherence to legal standards in determining the applicable duties. Such rulings are crucial for importers and underscore the need for compliance with customs regulations in Pakistan. Keywords: customs duty, classification, Supreme Court, Pakistan, imported goods, customs law. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Murree Brewery Company Limited,
Customs House Karachi
|
| Judges |
SARDAR MUHAMMAD RAZA KHAN,
GHULAM RABBANI,
SARMAD JALAL OSMANY
|
| Lawyers |
Sohail Muzaffar
|
| Petitioners |
MURREE BREWERY COMPANY LIMITED
|
| Respondents |
COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOMS HOUSE KARACHI
|
| Citations |
2010 SLD 752,
2010 PTCL 841,
2010 PTD 313,
2010 SCMR 164
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
196
|