Watermark
Sindh High Court 2023 Customs Act (IV of 1969)

2023 PTD 908

description of the goods/question of fact
Messrs OBS PAKISTAN (PVT.) LTD. through Senior Manager Finance
Appellant
VS
The CUSTOMS APPELLATE TRIBUNAL and another
Respondent

Case Laws / Head Notes / Paras

Pak-China Free Trade Agreement (FTA) notified vide SRO 659(1)/2007 dated 30-06-2007---Reference---Imported goods, classification of--Question of facts---Scope-Importer/applicant declared the imported goods as 'Methyldopa USP 34' and claimed exemption of customs duty under S. No. 1083 of Table-1 to SRO 659(1)/2007 dated 30.06.2007 (the Notification')---Department issued Show Cause Notice against the importer contending that the exemption of customs duty was available to some other commodity " Alanine" thus disentitling the importer for exemption under the Notification' Importer /applicant filed Customs Reference impugning the Order-in- Original and Order-in-Appeal passed against him contending his version as a question of law--Held, that Serial Nos. 1082 and 1083 at the Notification disclos...