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COLLECTOR OF CUSTOMS, MULTAN versus MUHAMMAD TASLEEM

Objects and jurisdictions issued by the Central Board of Revenue under section 181 of section 181, 194 A & 196 Customs Act, 1969, are binding on such officer when he is directed to confiscate the goods and when he Defining the goods is bound to both. In the event of a penalty, the penalty is fixed and should not be awarded when the appellate tribunal cannot directly or indirectly allow a relief which the appropriate officer cannot give to the examiner. The financial or social needs of the people of the country to regulate the system, the terms of $ 181 under the Customs Act, 1969, allow for the discretion of the executive members of the State Order, thus reflecting state policy, and, Therefore, neither the officers of the Department nor the Tribunal deferred from the same High Court in the jurisdiction of appeal under section 196 of the Customs Act, 1969, The relief can not allow that the officer can not. Notwithstanding any provision of the Act, the tribunal's jurisdiction under section 194A of the Customs Act, 1969, is nonetheless supported in all embracing terms and conditions. Being a creature of the law, it cannot travel beyond the constitution in which any provision, directly or indirectly, can be declared illegal or enforceable where it is expressly attracted. immigration advocate from Jaranwala lawyer