ORDER SHEETIN THE HIGH COURT OF SINDH AT KARACHISpl. Customs Ref. Application No. 137 of 2010__________________________________________________________________Order with signature of Judge__________________________________________________________________For orders on office objectionFor katcha peshi19.10.2011Mr. Muhammad Afzal Awan, Advocate Mr. Sibtain Mahmud, Advocate -------------- -------------------1.The following questions of law are said to have arisen from the order of the Customs, Excise and Sales Tax Appellate Tribunal dated 27.02.2010 and have been proposed for the answer by this Court:Whether the Test Reports relied upon are lawful and given in line with classification formulae obtained in the Customs Act 1969, its first schedule chapter 39 note 2(e)?Whether above determination is based on non-reading of Certificate/Test Report given by the Supplier/Manufacturer without giving rebuttal thereto?Whether the dispute was of technical nature on classification, in absence of element of mens-rea, cognizance under Section 32 ibid and penal action was warranted?2.Learned counsel for the applicant submits that the consignment of Silicon imported by the applicant was in its primary form, ordinarily spoken as Silicon Rubber, while falls under HS Code 3910.000 and the same is exempted from sales tax and income tax but the customs authorities have classified it to be Silicon Sealant falling under HS Code 31214.9010 and charged the duties accordingly. 3.From perusal of the impugned order and the orders passed by both the forums below, it is noted that the sample of imported consignment was sent for test to Custom Laboratory as well as PCSIR Laboratory. Both the Customs and PCSIR Laboratories declared the goods to be silicon sealant falling under HS Code 31214.9010, which carry different characteristic and usage as compared to the goods imported by the applicant.4.The Adjudicating Officer, after analyzing both the reports of Custom Authorities as well as PCSIR, held that the goods imported by the applicant fall under HS Code 3214.9010 and does not fall under HS Code 3910.000 and there is clear mis-declaration on the part of the applicant to avoid custom duty. Such finding was also confirmed by the Collector of Customs (Appeal) vide order-in-appeal dated 15.09.2008. 5.We have examined the record and have also perused the laboratory reports of Customs Authority and PCSIR. We have also gone through the concurrent findings of both forums below and have come to the conclusion that Silicon Sealant imported by the applicant falls within the description of HS Code 3214.9010 and not HS Code 3910.000 and both items have two different varieties, usage and composition. 6.In view of hereinabove, we are of the view that impugned order is based on concurrent findings of fact which does not suffers from any factual or legal error, hence no substantial question of law arises from the impugned order passed by the learned Tribunal. 7.In the circumstances, the 1st question is answered in affirmative. The 2nd question is answered in negative and the 3rd question is also answered in negative. Resultantly, the instant Spl. Custom Reference Application is dismissed in limine. JudgeJudgeSamie ++PAGE 2 FILENAME Spl. Customs Ref. App No. 137 of 2010PAGE 1124902795Microsoft Office Word0236falseTitle1Hewlett-Packard Companyfalse3279falsefalse14.0000UserMUHAMMAD SAMIE PS22011-10-22T07:31:00Z2012-03-15T05:45:00Z2012-03-15T05:45:00Z