| Case ID |
3b0a5bf4-bea8-4847-bd2e-6a77a7b69898 |
| Body |
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| Case Number |
7(872)CU of IB/2000(PB) |
| Decision Date |
Nov 15, 2003 |
| Hearing Date |
Jul 01, 2002 |
| Decision |
The appeal filed by Messrs Khyber Spinning Mills (Pvt.) Ltd. against the Order-in-Original No. 16 of 2000 has been dismissed. The adjudicating officer confirmed the decision that the ex-bond bill of entry was invalid as it was filed before the goods were admitted into the warehouse. The crucial dates for assessment of duty were not adhered to, and the benefits under S.R.O. 108(1)/95 were not applicable due to misdeclaring the warehousing date. The ruling emphasized that the effective rate of duty is determined by the filing date of the consumption bill under section 79 or the valid ex-bond bill under section 104, rather than the date of import. |
| Summary |
In the appeal case 7(872)CU of IB/2000(PB), Messrs Khyber Spinning Mills (Pvt.) Ltd. contested a customs duty decision regarding ex-bonding of stale fibre. The case hinged on the misdeclaration of warehousing dates and the validity of the ex-bond bill of entry. The Customs Act (IV of 1969) sections 30, 31-A, 79, 98, and 104 were crucial in determining the effective rate of duty. The tribunal ruled that the filing of the bill prior to the actual warehousing invalidated the claim for benefits under the expired S.R.O. 108(1)/95. This case underscores the importance of compliance with customs regulations and accurate declarations to avoid penalties. Keywords: Customs Act, ex-bond bill, warehousing, customs duty, S.R.O. 108(1)/95, Khyber Spinning Mills. |
| Court |
Appellate Tribunal
|
| Entities Involved |
Customs House, Peshawar
|
| Judges |
RAJ MUHAMMAD KHAN, MEMBER (JUDICIAL),
S. M. KAZIMI, MEMBER (TECHNICAL)
|
| Lawyers |
Mr. Rahatullah Khattak,
Mr. Shakeel Ahmad
|
| Petitioners |
Messrs Khyber Spinning Mills (Pvt.) Ltd.
|
| Respondents |
Not available
|
| Citations |
2004 SLD 1349,
2004 PTD 710
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act (IV of 1969)
|
| Sections |
30,
31-A,
79,
98,
104,
156(1)
|