| Case ID |
1fd54f1a-c433-4f67-ae91-b9c72d9162c1 |
| Body |
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| Case Number |
Constitutional Petition No. 3297 of 1993 |
| Decision Date |
Jan 24, 1994 |
| Hearing Date |
Dec 14, 1993 |
| Decision |
The Sindh High Court allowed the petition, emphasizing that the classification of the imported goods as scrap or serviceable auto parts is a question of fact to be determined by the Customs Authorities. The Court highlighted the need for expedient resolution to avoid inconvenience and demurrage costs. The decision clarifies that only materials that cannot be used for any other purpose should be classified as scrap, thus remanding the case to Customs for further processing. |
| Summary |
In the case of KHYBER TRADERS vs. CENTRAL BOARD OF REVENUE, the Sindh High Court dealt with the classification of imported goods under the Customs Act 1969. The key issue revolved around whether the imported items, initially declared as waste and scrap of iron and steel, actually constituted serviceable auto parts. The Court determined that the classification is fundamentally a question of fact, to be assessed by Customs Authorities. The judgment underscores the importance of timely decisions in customs classifications, to prevent undue delays and associated costs such as demurrage. The Court's ruling provides a significant precedent regarding the interpretation of 'scrap' and 'serviceable parts' in customs law, making it essential for importers and customs officials to consider the usability of imported goods carefully. The case references several prior rulings, establishing a legal framework for future classifications, and emphasizes the necessity for clarity in customs declarations and the importance of adhering to established definitions of scrap material. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
MAMMON KAZI,
NAZIM HUSSAIN SIDDIQUI
|
| Lawyers |
Mrs. Navin S. Merchant,
A. Aziz Khan
|
| Petitioners |
KHYBER TRADERS
|
| Respondents |
CENTRAL BOARD OF REVENUE,
ETO
|
| Citations |
1994 SLD 220 = (1994) 70 TAX 6
|
| Other Citations |
Waseem Traders v. Government of Pakistan (1985) CLC 2796,
Radaka Corporation v. Collector of Customs (1989 SCMR 353),
Beco Agencies Ltd. v The Karachi Municipal Corporation (1987 SCMR 1642),
Yasin Sons v The Collector of Customs (1990 CLC 1797)
|
| Laws Involved |
Income Tax Act, 1922,
Customs Act 1969
|
| Sections |
PCT heading 7204-4900
|