2022 SCMR 2107
Import of Vehicle ---Claim regarding over-paid customs duties and taxes rejected---Requisite certificate of the manufacturer of the Vehicle not produced---Respondent had imported a Vehicle and had submitted goods declaration describing it as used "Hummer limousine" and classified it under HS No. 8703.2490 of the Harmonized Commodity Description and Coding System ('HS Code')---Customs accepted the goods declaration filed by the respondent and cleared the Vehicle on payment of applicable customs duties and taxes---Thereafter, the respondent submitted an application (the application') for refund of customs duty and taxes overpaid and attached therewith a 'copy of manufacturing certificate' (the certificate') which showed that since it had a seating capacity of more than ten persons it should have been classified under HS No. 8702.9090, which attracted lower duties and taxes, therefore, the respondent was entitled to the refund of the amount which was over-paid---Held, that admittedly the Vehicle was manufactured by 'General Motors' and the HS Code required certification by the manufacturer, which in the present case was absent---Certificate which was produced by the respondent was that of 'American Limousine Sales' which was not the manufacturer of the Vehicle ---Moreover, the attached history of the Vehicle stated that the Vehicle had a standard seating of five persons, and not of ten persons or more as contended by the respondent---Pakistan Customs Tariff (Volume 1, 29th Edition) explains HS No. 8702.2490 by stating that, 'this heading covers all motor Vehicle s designed for the transport of ten persons or more including the driver'---Conspicuous use of the word 'designed' suggested that the relevant document was the manufacturer's certificate, that is, of 'General Motors', which the respondent had not produced---Admittedly, the respondent had submitted the goods declaration wherein he had himself classified the Vehicle under HS No. 8703.2490, but then sought refund on the basis of a certificate which was not relevant to determine the applicable HS Code---Decisions of the Tribunal and of the High Court were set aside and the decision of the Additional Collector of Customs, whereby the application seeking refund was dismissed, was restored-
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