Lahore High Court
2011
THLN 1016
2011 PTD 2851 | (2012) 105 TAX 111
Laws Cited
Customs Act, 1969
Sections
25

MESSRS CRESCENT ART FABRICS (PVT.) LTD. THROUGH MANAGING DIRECTOR

VS

ASSISTANT COLLECTOR CUSTOMS and 4 others

Petitioner(s) by: Mian Abdul Ghaffar for Petitioner.
Respondent(s) by: Ch. Muhammad Zafar Iqbal for Respondents.
Present: MUHAMMAD FARRUKH IRFAN KHAN, JUSTICE
ORDER

MUHAMMAD FARRUKH IRFAN KHAN, J.- Facts giving rise to filing of this Constitutional Petition in brief are that the petitioner is an importer of polyurethane varnish. The said item was classified by the petitioner for the purpose of its imports under PCT Heading 21 3009.5000. As a consequence the petitioner was paying the applicable duty at the rate of Rs.10% ad valorem. On 5-5-1999 C.B.R. issued Customs General Order No.12 of 1999 and started demanding payment of customs duty at the enhanced rate of Rs.25 %, which was the applicable rate for items under PCT heading 3208.5000. Being aggrieved with the classification set out in C.G.O. No.12 of 1999 the petitioner filed Writ Petition No. 10714 of 1999 and Writ Petition No.5930 of 2000 to challenge the classification made by CBR as per C.G.O. No.12 of 1999. During the pendency of the aforesaid writ petitions the CBR issued a corrigendum dated 20-4-2000 whereby the words "volatile organic" were inserted before the word "solvent" appearing i...