CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN through Secretary, Islamabad and another vs M_s. RAJA TRADERS and another
This matter concerns appeals filed by the Central Board of Revenue against a judgment of the Lahore High Court, which had allowed constitutional petitions filed by respondents regarding the classification of imported goods for customs duty purposes. The respondents imported rubber air hose pipes under an import license for automotive vehicle parts and accessories. They were initially assessed customs duty under PTC heading 40.09-D but sought a refund, contending the goods fell under heading 40.09-B. The High Court found that the imported air hose pipes matched those fitted to automotive foot pumps, which are accessories to automotive vehicles, and thus ruled in favor of the respondents. Upon appeal, the Supreme Court examined whether the High Court's classification was erroneous. The Supreme Court found no merit in the appellants' contentions, noting that the appellants failed to identify any legal or factual lacuna in the High Court's reasoning. Consequently, the Supreme Court dismissed the appeals, affirming the High Court's decision that the imported items constituted accessories to automotive vehicles for customs classification purposes.
- Whether rubber air hose pipes used for automotive foot pumps qualify as accessories to automotive vehicles for customs duty classification?
- Does the classification of imported goods under specific PTC headings by the High Court warrant interference by the Supreme Court when the reasoning is sound?
' ABDUL SHAKURUL SALAM, J.---This order will dispose of appeals by leave bearing Nos.231, 232 and 233 of 1989 as these challenge the same order of the Lahore High Court recorded in Writ Petition No,4727 of 1986.
2. Relevant facts are that the respondents under the Import Licence for parts and accessories of automotive vehicles imported Rubber Air Hoses pipe. They were assessed Customs Duty under PTC heading 40.09-D. They paid the duty but asked for refund on the ground that their goods were liable under heading 40.09-B. Having had no relief, they filed Constitutional petitions in the Lahore High Court which have been allowed by a learned Judge on 20-3-1988 on the finding that "the air hose pipes produced by the Appraiser completely match with the rubber air hose pipe fitted to the foot pump. It is clear that rubber air hose pipe imported by the petitioner is fitted to motor car/motorcycle foot pumps. It cannot be denied that a motor car/motor-cycle foot pump is the accessory of an automotive vehicle. Since leave had been granted to other importers who had not been granted relief, the appellants were also granted leave.
3. Learned counsel for the appellants submitted that air hose pipes were not for accessory of automotive vehicles. However, he has not been able to point out any lacuna in the reasoning of the learned Judge of the High Court in coming to the finding to the contrary. There is no merit in these appeals, therefore, these are dismissed without any order as to costs.