| Case ID |
73899434-0c45-412c-8e9a-2c5079b6580e |
| Body |
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| Case Number |
SCRA No. 796 / 2019 |
| Decision Date |
Jan 13, 2021 |
| Hearing Date |
Jan 13, 2021 |
| Decision |
The court dismissed the Reference Application filed by the Applicant, The Collector, Model Customs. The decision upheld the Customs Appellate Tribunal's ruling regarding the classification of LED Panels under HS Code 8528.7213. The court rephrased the questions of law, confirming that the Appellate Tribunal was justified in its decision and that the previous classification under Public Notice No. 13/2014 was no longer applicable post the amendments made by the Finance Act, 2018. The court highlighted that the changes in tariff headings rendered the earlier classifications invalid, and thus, the classification of goods was determined correctly under the amended provisions. |
| Summary |
In the case SCRA No. 796 / 2019, the Sindh High Court addressed the classification of LED Panels under the Customs Act, 1969. The Applicant, The Collector, challenged the Customs Appellate Tribunal's order which favored M/S. SG Enterprises, allowing for the classification under HS Code 8528.7213. The court examined the implications of the Finance Act, 2018, which amended the tariff headings, leading to the conclusion that the decision of the Classification Committee was no longer binding. The court emphasized the need for compliance with the updated regulations and affirmed the Tribunal's decision to classify the goods accurately. This case highlights the importance of understanding tariff classifications and the changes brought about by legislative amendments. Keywords: Customs Act, tariff classification, LED Panels, Finance Act 2018, Sindh High Court. |
| Court |
Sindh High Court
|
| Entities Involved |
Model Customs Collectorate of Appraisement (Wet)
|
| Judges |
Justice Muhammad Junaid Ghaffar,
Justice Agha Faisal
|
| Lawyers |
Mr. M. Khalil Dogar
|
| Petitioners |
The Collector, Model Customs
|
| Respondents |
M/S. SG Enterprises
|
| Citations |
2021 SLD 14
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
194A(1),
196(5),
First Schedule
|