Through this Reference Application, the Applicant has impugned order dated 30.01.2015, passed by the Customs Appellate Tribunal, Bench-I, Karachi, in Custom Appeal No.K786/2014, by proposing the following questions of law:-(i) Whether on the facts and circumstances of the case, the learned Appellate Tribunal hasnot erred in law to classify the imported Batteries meant for automotive vehicles under PCT 8507.8000 having Custom Duty @10% instead of 8507.1020 chargeable to Custom Duty and Additional Customs Duty @35% and 15% respectively?(ii) Whether on the facts and circumstances of the case the learned Appellate Tribunal hasnot erred in law by not considering the Examination Reports and image No.10 uploaded in the system by the examination staff as well as catalogue of the goods which reflects that the goods are meant for use in automotive vehicles only?(iii) Whether on the facts and circumstances of the case the learned Appellate Tribunal hasnot erred in law by ignoring the counter obje...
PRESENT:
MUHAMMAD JUNAID GHAFFAR, JUSTICE AND JAWAD AKBAR SARWANA, JUSTICE
Petitioner(s) by: Mr. Parvaiz A. Memon, Advocate.
Respondent(s) by: Mr. Ahmed Ali Hussain, Advocate.
Law: Customs Act, 1969
Sections: 194-A(4) ,196(5)
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