| Case ID |
73831058-bec5-49b1-957c-78d3fcd906fc |
| Body |
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| Case Number |
D-424 of 1983 |
| Decision Date |
May 09, 1984 |
| Hearing Date |
|
| Decision |
The Sindh High Court set aside the orders of the Central Board of Revenue, the Collector of Customs, and the Assistant Collector of Customs, directing the Assistant Collector of Customs to re-hear the matter to determine whether the goods, which were actually scrap, fall under Pakistan Customs Tariff Heading 73.03. The court emphasized that the previous authorities failed to consider the nature of the goods adequately, particularly that the goods were second-hand and not new. The court highlighted that the definition of 'scrap' could include parts that are still usable, but may not be new, and this aspect was not properly evaluated in the previous decisions. The petition was allowed with no order as to costs. |
| Summary |
In the case of Messrs WASEEM TRADERS vs. GOVERNMENT OF PAKISTAN, the Sindh High Court addressed a dispute regarding the classification of imported goods under the Customs Act, 1969. The petitioners declared their goods as 'Iron Steel Scrap' but were found to be second-hand serviceable auto parts by the Assistant Collector of Customs. This classification led to a penalty and subsequent appeals, which were dismissed without adequate consideration of the goods' actual condition. The court ruled that the authorities did not properly analyze whether the goods constituted 'scrap' and ordered a re-evaluation. This case highlights the complexities of customs classification and the importance of thorough examination by customs authorities. It serves as a precedent for future cases involving the definition of 'scrap' in customs law, ensuring that relevant considerations are taken into account when classifying imported goods. |
| Court |
Sindh High Court
|
| Entities Involved |
|
| Judges |
ABDUL HAYEE KURESHI, C.J.,
ABDUL RAZAAK A. THAHIM, J
|
| Lawyers |
Mamnoon A. Kazi,
Akram 2uberif
|
| Petitioners |
Messrs WASEEM TRADERS
|
| Respondents |
GOVERNMENT OF PAKISTAN
|
| Citations |
1985 SLD 235,
1985 CLC 2796
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
18
|