Murree Brewery Company Limited vs Collector Of Customs
This matter concerns a petition for leave to appeal against the dismissal of a customs reference application by the High Court of Sindh, which had upheld the classification of imported goods by the Collector of Customs. The core legal question was the correct classification of 'Radiation Recuperator Equipment' under the Pakistan Customs Tariff (PCT) headings. The petitioner argued that because the equipment possessed characteristics of both 'Shell' and 'Tube' types, it should not fall under the specific heading for 'Shell or Tube type' (PCT Heading 8419.5010) but rather under the residual 'other' category (PCT Heading 8419.5090). The Supreme Court held that the concurrent findings of the lower forums were correct. The Court reasoned that since the goods were shaped like both shell and tube, they logically fell within the scope of the 'Shell or Tube type' classification. The Court affirmed that the adjudicating officer, the Customs Appellate Tribunal, and the High Court had correctly applied the classification criteria, finding no merit in the petitioner's argument to exclude the goods from the specific category. Consequently, leave to appeal was refused.
- Whether radiation recuperator equipment possessing characteristics of both shell and tube types falls under the 'Shell or Tube type' classification in the Pakistan Customs Tariff?
- Can goods that exhibit features of two specified categories be excluded from a specific tariff heading in favor of a residual 'other' category?
- Section 196, Customs Act 1969
MR. JUSTICE GHULAM RABBANL-(1). The petitioner had imported to consignments consisting of Radiation Recuperator Equipment claiming that the imported goods fell under PCT Heading 8419.5090 chargeable to customs duty at 10%. The available Shed staff, on first examination, declared the goods chargeable to same customs duty under a different PCT Heading 8419.8990.
On further examination in the light of Manufacturer's Catalogue the classification of imported goods was declared under PCT Heading 8419.5010 chargeable to 35% customs duty which the petitioner paid under protest. Later, the petitioner filed a refund claim which ultimately, came up before the Collector of Customs (Appraisement), who observed that the goods were essentially a shell type Recuperator equipped with cylindrical tube bundles, therefore, they were rightly made chargeable to customs duty at 35% vide Order-in-Original dated 13-5-2005. Petitioner preferred thereagainst an appeal which was dismissed by Customs Appellate Tribunal under order, dated 5- 4-2006. Feeling aggrieved petitioner made a customs reference application under section 196 of the Customs Act, 1969 that, to, was dismissed by a Learned Division Bench of High Court of Sind vide order, dated 17-3-2009 against which the petitioner has, now, sought leave to appeal.
2. Learned counsel for petitioner contended that under Heading 8419.5010 classifiable as "Shell or Tube type" only these goods would fall which were shaped either like a "Shell" or "Tube" type and not those which were shaped like "Shell and Tube" both. According to him the Radiation Recuperator imported by the petitioner was like "Shell and Tube", therefore, the same fell under the description of "other" chargeable to 15% duty under PCT Heading 8419.5090. Learned counsel contended that the Customs Appellate Tribunal and Learned Division Bench of High Court, as well, did not apply their judicial mind and failed to appreciate the factual and legal position correctly.
3. We have given due consideration to the submissions of Learned counsel for petitioner and with his assistance we have examined the record made available before us. Learned counsel for petitioner has admitted that the goods imported by petitioner were shaped like Shell as well as Tube, therefore, it does not appeal to a prudent mind to take the same out from description "Shell or Tube type" and put it under description "other" not akin to relevant description. We, therefore, do not fell persuaded to agree to the proposition advanced by learned counsel for petitioner. The Adjudicating Officer had correctly classified the imported goods chargeable under PCT Heading 8419.5010. So also, the Customs Appellate Tribunal and Learned Division Bench of High Court rightly dismissed the appeal and the Customs Reference of petitioner. The concurrent findings, seen in the above perspective, are unexceptionable. This petition merits no consideration and the same is dismissed accordingly. Leave refused.