1. ' To understand the real dispute involved in -these Constitutional Petitions, it will be appropriate to reproduce the order, dated 14-5-1992 passed in all these Constitutional Petitions except C. Ps. No, D-1508/1992 and D-1509/1992.
2. "It is contending by the learned counsel that the Petitioners imported ball valves classifiable under Heading No, 8481.8090' which is subject to statutory rate of duty @ 20% ad valorem plus sales tax @ 12.5%. The Customs Authorities on the other hand have classified them under Heading No, 8481.8019 in respect whereof the rate of statutory duty is 90% ad valorem plus sales tax 12.5%. The contention of the learned counsel is that the classification applied by the Respondent is erroneous as the ball valves imported by the Petitioner do not fall within the category of ordinary sanitary fittings. The contention raised by the learned counsel requires examination. Admit. Notice.
3. ' The goods are directed to be released upon payment of customs duty and other charges leviable under Heading 8481.8090 and upon furnishing bank guarantee/insurance for the difference to be calculated under Heading 8481.8019 to the satisfaction of Collector of Customs (Appraisement)."
4. From a bare perusal of the above order, it is to be seen that the grievance of the Petitioners is that consignment of imported ball valves ought to have been classified under Heading No,8481.8090 which was subject to customs duty at the rate of 20% ad valorem plus sales tax at the rate of 12.5% but the Customs Authorities in contravention of Triff Manual classified it under Heading/Item No,8481.8019 and subjected it to customs duty at the rate of 90% ad valorem plus sales tax at the rate of 12.5%. In support of his contention that the imported consignment of ball valves was to be classified under Heading/Item No,8481.8090, Mr. Fazle Ghani Khan has drawn our attention to para. 12 of the petitions, wherein it has been categorically stated that at Quetta and Lahore Dry Ports consignments of ball valves exactly similar and identical to the consignment in dispute were classified under Heading/Item No,8481.8090 and were subjected to customs duty at the rate of 20% ad valorem plus sales tax at the rate of 12.5% and submitted that the Petitioners were dealt with in a discriminatory manner by the Customs Authorities of Karachi.
5. ' Mr. Sajjad Ali Shah, the learned Standing counsel submitted that in view of categorical statement in para. 12 of the petitions that the similar consignments of ball valves were classified under Heading/Item No, 8481.8090 and were subjected to customs duty at the rate of 20% ad valorem plus sales tax at the rate of 12.5% at Quetta and Lahore Dry Ports the question/issue requires reconsideration by the Customs Authorities at Karachi and he did not oppose the suggestion made by Mr. Fazale Ghani Khan that the matter be remanded to the Customs Authorities for a fresh decision after taking into consideration the order of the Customs Authorities of Quetta and Lahore.
6. ' Mr. Raja Muhammad Iqbal, advocate on the other hand submitted that the Customs Authority had rightly classified the imported consignment of ball valves under Item No,8481.8019 subjecting it to customs duty at the rate of 90% ad varlorem plus sales tax at the rate of 12.5%. He further submitted that the Customs Authorities had come to the conclusion after taking into consideration all the relevant facts and material on record after' providing sufficient opportunity 'to , the petitioners to .Establish that the consignment in dispute did not fall under category/Item No,8481.8019 and there was no occasion for remanding the petitions to them for reconsideration. With regard to the contents of para. 12 of the petitions, he submitted that he was not aware of any order of the Customs Authorities at Quetta and Lahore classifying the consignment of ball valves under Heading/Item No, 8481.8090 and charging the same on customs duty at the rate of 20% ad valorem plus sales tax at the rate of 12.5% and further submitted that even if it was done so the question which could arise for determination is whether the consignment is of exactly similar and identical nature or there was some difference. He did not support the proposal made by Mr. Fazle Ghani Khan for remand of the cases to the Customs Authorities and agreed upon by Mr. Sajjad Ali Shah.
7. In view of the categorical statement in para. 12 of the petitions that similar and identical consignments of ball valves were classified under Heading/Item No,8481.8090 and were subjected to customs duty at the rate of 20% ad valorem plus sales tax at the rate of 12.5% by the Customs Authorities at Quetta and Lahore, we are of the view that it will be proper to remand the cases to the Customs Authorities for reconsideration of the classification of the imported ball valves in the light of the orders at Quetta and Lahore, copies of which will be provided by the petitioners. The Customs Authorities will be at liberty to decide the nature of the consignment and classify it according to their interpretation .Of tariff clause, law, rules applicable, the orders of the Customs Authorities and their know-how of identification/determination of the imported consignment. Such is to lie done within a period of four (4) months from the date of knowledge of this order by the Customs Authorities. The Petitioners are directed to appear before Respondent No,2 on 20-9-2003 for further proceeding/action in the matter.
8. ' All the above petitions stand disposed of on terms. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.