| Case ID |
1e278840-7e0e-44d4-b8a4-ab5a59409308 |
| Body |
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| Case Number |
Special Customs Reference Applications Nos.178, 17 |
| Decision Date |
Feb 01, 2007 |
| Hearing Date |
|
| Decision |
The Sindh High Court ruled that the classification of used dump trucks for off-highway use should be under PCT Heading 8704.1000, rejecting the customs officer's classification under PCT Heading 8704.2100. The court emphasized that previous judgments from the Supreme Court are binding and that the learned Tribunal had properly assessed the facts before it. The court noted that the Tribunal had summarized its findings correctly and that the decisions taken by the Apex Court should settle the controversy regarding the classification of these vehicles. As a result, the court upheld the Tribunal's decision, confirming that the classification of the dump trucks as per the earlier accepted practice was justified. |
| Summary |
This case involves the classification of used dump trucks imported in SKD condition for off-highway use under the Customs Act, 1969. The Sindh High Court examined the decisions made by the Customs Tribunal regarding the appropriate PCT Heading for these vehicles, which is critical for determining the applicable duties and taxes. The court concluded that the classification under PCT Heading 8704.1000 was correct, based on past practices and judicial precedents. The decision highlights the importance of adhering to established legal principles and the binding nature of Supreme Court rulings on lower courts. This case serves as a key reference for future classifications of similar vehicles and reinforces the principle that judicial decisions must be consistent and reliable to maintain the rule of law in customs matters. |
| Court |
Sindh High Court
|
| Entities Involved |
|
| Judges |
ANWAR ZAHEER JAMALI,
MUHAMMAD ATHAR SAEED
|
| Lawyers |
Raja Muhammad Iqbal,
Zulfiqar Sarwar Khara
|
| Petitioners |
COLLECTOR OF CUSTOMS, KARACHI
|
| Respondents |
MESSRS ACHAK ENTERPRISES, KARACHI
|
| Citations |
2007 SLD 1048,
2007 PTD 1458,
2008 PTCL 144
|
| Other Citations |
1994 PTCL case-law at page 553,
2016 PTD 1675,
PLD 1997 SC 32
|
| Laws Involved |
Customs Act, 1969,
Constitution of Pakistan, 1973
|
| Sections |
25,
32(1),
156(1),
24-A,
189
|