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ASSISTANT COLLECTOR CUSTOMS versus KHYBER ELECTRIC LAMPS


Article 32 Constitution of Pakistan (1973), Article 185 (3) Duty Assessed, the receipt of such duty for recovery of notice was stated by the High Court by the authorities to be the result of the disputed notice. ? The service of the respondents was not in accordance with Section 32 (2) (3) of the Customs Act, 1969, the matter was remanded to the customs authority or the authority to proceed against the respondents should be exempted openly. Should. According to the law, rather than merely declaring such notices without legal authority and without any legal influence, the authorities' further question was whether the respondents declared them as raw material and cleared goods. Whether the fact was raw material or a byproduct, was a question of fact which only the customs authorities could determine and could not exercise the jurisdiction under Article 199 of the Constitution, to be taken up by the authorities by the Supreme Court. Record a binding finding in this regard to approve the leave of appeal to consider as a competitor

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