| Case ID |
d830b1a9-f1d7-4c6a-9f62-8e216e092ece |
| Body |
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| Case Number |
Civil Appeal No.971 of 1990 |
| Decision Date |
Nov 24, 1992 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the appeal filed by the appellants, M/s. Tahir Brothers, regarding the assessment of customs duty on imported Load Switches. The Court upheld the decision of the Lahore High Court, which had dismissed the Writ Petition No. 4740/1987, stating that the assessment made by the Customs Authorities was correct. The importers claimed that the goods should be assessed under a different customs tariff classification based on the testing voltage. However, the Court found that the customs duty was appropriately assessed under the existing laws at the time of import, and the test voltage could not be used as a basis for a different classification. The Court concluded that the assessment was made under the proper heading, and there was no legal flaw in the decisions of the lower courts. |
| Summary |
This case involves an appeal concerning the importation of Load Switches by M/s. Tahir Brothers and the assessment of customs duties under the Customs Act, 1969. The Supreme Court of Pakistan addressed the legality of the customs duty assessed on the imported switches, which were valued at Rs. 17,981.64 and imported from China. The core issue revolved around the classification of the switches based on their rated and testing voltage. The appellants argued that the switches should be classified under a more favorable tariff heading due to their testing voltage exceeding the standard limit. However, the Court ruled that the customs authorities correctly assessed the goods under the appropriate heading, leading to an 80% customs duty and 20% sales tax. The decision emphasizes the importance of adhering to the laws as they stood on the date of filing the Bill of Entry, which was critical in determining the applicable customs duty rates. Overall, the judgment reinforces the authority of customs assessments and the necessity for importers to comply with existing regulations. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
SHAFIUR REHMAN,
SAJJAD ALI SHAH
|
| Lawyers |
S. Abul Asim Jafri
|
| Petitioners |
M/s. TAHIR BROTHERS
|
| Respondents |
ADDITIONAL SECRETARY, MINISTRY OF FINANCE,
Akhter Ali Naeem,
M. Saleem
|
| Citations |
1993 SLD 266,
1993 SCMR 1894
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
19
|