Definitions and criteria

2013 PTD 35 Customs, Federal Excise and Sales Tax Appellate Tribunal Judicial Precedent

Ss. 15, 16, 17, 79, 80, 156 & 194-AImport of banned goods and confiscation"Job lot" and "stock lot"Definitions and criteriaImporter of waste paper, filed a goods declaration for home consumption

Said goods declaration was processed under 1st Appraisement System and on examination of consignment the staff reported that the impugned goods, were not waste paper as declared by the importer, instead the same were reported to be "job-lot/stock-lot quality"

Committee consisting of seven officials including one Deputy Collector, after examining the goods ruled that the goods were Job-lot/stock-lot quality, which were banned for import

By impugned order, goods were ordered to be confiscated out rightly which order was upheld by Collector of Customs (Appeals)

Validity

Goods could be either "job-lot" or "stock-lot", and not both simultaneously because both had distinctive and different attributes

Criteria for the term 'job-lot' is for determining of any product as 'job-lot' was based on two attributes; (i) the goods should be collection of "odds" and "ends" and put for sales as one lot; and (ii) those should be of inferior quality

Examination report of consignment in question did not answer the said definition as the examination conducted by the examiner and subsequently by the Committee, at no place stated that the goods imported were collection of odds and ends; of inferior quality confirming that those stood excluded from the definition of 'Job-lot'

Goods in question were not attracted by the definition of 'job-lot' as those were not finished goods, rather raw material, goods produced from those would be ultimate product and out of which stock-lot goods would emerge after sale attracting the definition given in Sub-para (vi) of para 1 of Customs General Order 12/2002

Term "stock-lot" did not exist in paper, because of "change of taste was never there neither market condition affect those nor the goods so produced were depreciated in quality because of age"

Goods imported in the shape of paper/board or waste, therefore, did not fall within the purview of "stock-lot"

Impugned orders which were unlawful, illegal, coram non judice, discriminatory and issued without jurisdiction and in contravention of the infield policy decision of the Customs Collectorate, were set aside in, circumstances.