LAHORE STEEL ROLLING MILLS Ltd. vs ISLAMIC REPUBLIC OF PAKISTAN And Another
This petition for leave to appeal challenged a Lahore High Court judgment that dismissed a constitutional petition concerning a customs tariff classification dispute. The petitioner-Company imported iron and scrap, contending it was re-rollable and re-meltable, thus subject to a 10% duty rather than the 20% duty imposed by Customs Authorities. The High Court had affirmed the findings of the customs authorities, concluding that the imported goods met the definition of 'Billets' under Note (h) of Chapter 73 of the Pakistan Customs Tariff and were correctly assessed under heading 73.07. Upon review, the Supreme Court found that the petitioner failed to demonstrate any legal infirmity or error in the factual findings affirmed by the High Court. Consequently, the Supreme Court held that the classification was correct, dismissed the petition for leave to appeal, and upheld the lower court's decision. The judgment reinforces the principle that factual findings regarding the classification of goods under customs tariffs, when affirmed by the High Court, will not be disturbed absent a showing of legal infirmity.
- Are factual findings regarding the classification of imported goods under the Pakistan Customs Tariff subject to interference if no legal infirmity is shown?
- Does the definition of 'Billets' in Note (h) of Chapter 73 of the Pakistan Customs Tariff apply to imported iron and scrap that meets the specified description?
- Chapter 73, Pakistan Customs Tariff
- Heading 73.07, Pakistan Customs Tariff
ORDER
MUHAMMAD AFZAL ZULLAH, J.--Leave to appeal has been sought from judgment, dated 26-10- 1976 of the Lahore High Court; whereby a Constitutional petition arising out of a Customs Tariff matter filed by the petitioner-Company, was dismissed.
2. The petitioner's case was that only iron and scrap which was re-rollable and re-melt able was imported by the petitioner whereon the duty was 10%Wand not 20% as imposed by the Customs Authorities. The petitioner having failed up to the Central Board of Revenue filed a Writ Petition in the High Court which was dismissed, therefore, this petition for leave to appeal.
3. The learned Judge in the High Court after hearing both the sides affirmed the findings of fact reached by the specified authorities that "the form in which the goods were actually received in Pakistani answered to the description of goods given in the definition of 'Billets' contained in Note
(h) of Chapter 73 of the Pakistan Customs Tariff and, thus, were correctly classified and assessed to duty under heading 73.07 of the said Pakistan Customs Tariff's
4. Learned counsel appearing for the petitioner has not been able to show that the findings of fact affirmed by the High Court suffered from any infirmity, legal or otherwise. There is no force in this petition and the same is dismissed.
Cited by 1 case
- ABDUL RASHEED and anothers vs ISMAIL and others 2013 YLR 332