MUHAMMAD ARIF MOTON (MEMBER JUDICIAL-II).-This order will dispose of Customs Appeal No. K-366 of 2009 filed by the appellant against Order-in-Appeal No. 1721 of 2008, dated 18-4-2009, passed by the Collector of Customs, Sales Tax and Federal Excise (appeals), Karachi.2. Brief facts of the case are that the appellant imported a consignment of "Vivioptal Capsules (Multivitamin)" declaring the description of goods as "Drugs and Medicines" and claimed assessment thereof under PCT code 3004.5090. On physical examination of the consignment, customs shed staff confirmed the description of imported goods as Food Supplement (Multivitamin Geriatric with H3 Capsules) and classified the same under PCT Heading 2106. However, the appellants did not agree with the classification of their goods determined by Customs Shed Staff and requested for release of the same on the declared/claimed PCT and subsequent referral to release of the same to Classification Centre. Appraisement Collectorate, Custom Hous...
PRESENT:
MUHAMMAD ARIF MOTON, MEMBER, JUDICIAL-II
Petitioner(s) by: S.M. Kazimi, Consultant for Appellant..
Respondent(s) by: Tariq Aziz, A.O. for Respondent..
Law: Customs Act, 1969
Sections: FirstSched
Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2011 PTD 110 | 2011 PCTLR 306 | 2011 PTCL 333