Legal Case Summary

Case Details
Case ID 2634b955-127e-4696-bb04-a333c37d6399
Body View case body.
Case Number D-675 of 1988
Decision Date Jul 06, 1988
Hearing Date
Decision The court ordered that the petitioners could agitate the question of classification of goods falling under Pakistan Customs Tariff Headings before the Assistant Collector of Customs. The Assistant Collector would decide the matter after hearing the petitioners, and if the petitioners were aggrieved by the order, they could avail themselves of remedies of appeal and revision under the Customs Act. The goods in question were to be released subject to the payment of admitted duty, with a dispute amount secured by cash or bank guarantee, which would not be encashed until a final decision was made. The case was disposed of by a consent order, referencing earlier decisions on similar issues.
Summary In the case of JAN CO. IMPORTERS vs. THE FEDERAL GOVERNMENT OF PAKISTAN, the Sindh High Court addressed issues concerning the classification and customs duty of imported industrial valves. The petitioners sought relief after their goods were reclassified, resulting in a significantly higher duty rate. The court emphasized the importance of due process, allowing the petitioners to contest the classification before the Assistant Collector of Customs. The decision underscores the rights of importers under the Customs Act and the necessity for fair hearing procedures in customs matters. This case is significant for understanding customs law and the rights of importers, providing a framework for dispute resolution in tax matters.
Court Sindh High Court
Entities Involved
Judges NASIR ASLAM ZAHID, MAMOON KAZI
Lawyers Muhammad Muzaffarul Haque, Imamaly Kazi
Petitioners JAN CO. IMPORTERS
Respondents others, THE FEDERAL GOVERNMENT OF PAKISTAN
Citations 1989 SLD 1008, 1989 MLD 1999
Other Citations C.P: No.D-585/1988, C.P: No.586/1988
Laws Involved Customs Act, 1969
Sections 18, 25