TRIPPLE EM (PVT.) LIMITED versus CENTRAL BOARD OF REVENUE
An alternative way of filing an appeal under Sections 115 and 193 of the Constitution of Pakistan (1973), Article 199 of the Constitution, Section 193, Customs Act, 1969, is available to the applicant that he does not benefit from such alternative treatment. And the Authority filed a constitutional petition challenging the authority's mandate. The applicants' request for waiver of customs duty and taxes was not written in any order, though the collector recommended apologizing to the Central Board of Revenue with remarks that no relief under the existing law. Not available in the collector's view, will appeal. The serious applicant's representation was also dismissed by the Central Board of Revenue without the opportunity to be heard, and without such a decree to speak, in such cases, both the Collector and the Central Board of Revenue voted on it. Had expressed. Appeal / review of the case before the Central Board of Revenue has not been a viable way for the applicant to withdraw Article 199 of the Constitution, therefore, to remain in the situation.
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