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COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, LAHORE versus S.M. AHMAD & COMPANY (PVT.) LIMITED, ISLAMABAD

Customs Act 1969 Section 196, First Schedule, PCTHDG 44 07 Constitution of Pakistan (1973), Arts 199 and 185 (3) to take advantage of alternative appeal / review by competing to maintain constitutional application Was allowed to consider: Even though the constitutional petition was not enforceable, the respondents were treated alternatively by appeal / review under Section 196, Customs Act, 1969 and did not terminate with that treatment. Was. Even though the assessment / classification of imported goods was the sole domain of authorities and workers under the Customs Act 1969, the High Court cannot substitute its results with its own results. Has the petition in the High Court raised only factual questions for the determination in which the actual physical examination of the heavy wooden logs was required? Whether on the question of fact, in accordance with the law without evidence or without any physical examination, the PCT was beyond the jurisdiction of the High Court. And whether the High Court misunderstood the provisions of HDG 44 07 and failed to interpret the specific notes attached to it when passing the immovable order. tax advocates from Chak Sawara lawyer