PLAY PICTURES versus CENTRAL BOARD OF REVENUE
25, 223 Constitution of Pakistan (1973), Article 199 Constitution of Pakistan (1973), Article 199 Determination of Import Goods for Import Purpose; Petitioners were the importers of cinematographic films and customs authorities imposed import duty after adding royalties to the films at the nominal cost of the films. Such enforcement of customs duty was imposed under a centrally issued circular. In view of the provisions of Section 223 of the Customs Act, 1969, the Central Board of Revenue and its subsidiaries may not be ordered or instructed to interfere with its functions so as to impose a modest price on imported goods. Have to decide through. The customs authorities under section 25 of the Customs Act, 1969, by the Board of Revenue Circular issued by the Central Board of Revenue, were without legal authority and had no legal effect as it was against the $ 223 of the Customs Act, 1969 Was violated.
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