Classification Committee

2014 PTD 330 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI Judicial Precedent

Ss. 32, 80, 179, 193 & 195Customs General Order (12 of 2002), O.2Classification CommitteeRe-assessment of goods by classifying the HS CodeScope and powersDeputy Director Post Clearing Audit submitted contravention report against the goods imported by respondent importer

Show cause notice was issued to respondent importer on the allegation that he got cleared his consignments mis-declaring the classification code

Additional Collector of Customs directed the respondent importer for payment of customs duties

Order-in-original of re-assessment on the basis of classification passed by Additional Collector of Customs was set aside by Collector of Customs (Appeals)

Contention of the respondent importer was that the Additional Collector of Customs had assumed the jurisdiction of Classification Committee, therefore order-in-original was unlawful and Collector of Customs (Appeals) had rightly set aside the same

Validity

Case of re-assessment related to technical and complicated dispute on classification between two HS Codes, which was the sole jurisdiction of Classification Committee comprising of various members having classified knowledge

None else sitting singly could encroach upon the jurisdiction of Classification Committee

Deputy Director of Post Clearing Audit or Additional Collector Adjudication had no jurisdiction to pass judgment or decide the complicated dispute of classification or to make re-assessment

Order of Collector Customs (Appeals) was upheld

Appeal filed by the Collector of Customs was dismissed.