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Solar lighting system: Customs Tribunal reserves decision

Solar lighting system: Customs Tribunal reserves decision

KARACHI: A single bench of Custom Appellate Tribunal reserved judgment on Thursday in an appeal filed by an importer of solar lighting system against the imposition of duty and taxes on the import of parts and accessories meant to manufacture the complete unit.

The appellant M/s Trade Serve is engaged in the installation of solar lighting system and has been importing the parts and accessories required to assemble the complete solar lighting system. The appellant has moved the Tribunal against the decision of the Collectorate  of Appraisement to charge relevant duty and taxes on one such consignment on reasons that parts and accessories imported for the assembly of complete solar system are subjected to such duty and taxes.

The appellant refused to get his consignment cleared after paying the duty and taxes assessed by the Collectorate of Customs because parts and accessories used in the assembly of the solar lighting system was not subjected to any duty and taxes applicable at the time of the import of his consignment. The appellant further argued that at the time of import there was no duty on the import of completely assembled solar lighting system as well as on parts and accessories used to assemble the system.

The appellant also argued that he has been regularly importing parts and accessories to assemble solar lighting system, adding that a number of such consignments imported by him prior to the one that remains withheld by the Customs were released at zero rate of duty. He also argued through his counsel Asim Muneer Bajwa Advocate that at the time of the import there was no condition to enjoy the zero duty status on the import of parts and accessories required to assemble the complete solar lighting.

Since the law to impose duty on the parts and accessories for the assembly of solar lighting system was implemented after the shipment of the consignment, it should be released without the payment of relevant duty and taxes, the appellant argued.