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COLLECTOR OF CUSTOMS versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, CUSTOM HOUSE, LAHORE


Trucks recovered from the accused person by the authority authorized to modify the jurisdiction of the Customs Act 1969 section 179 [as amended by notification section R No. 448 (I) / 2000] and 195 jurisdiction of the executive collector Against the exercise of the powers under section 195 of the Customs Act, 1969, the Collector (Adjustment), after termination of the investigative proceedings, presented to the authorities an unconditional, showcasing notice pursuant to which The original order approved had indicated an intention to modify the previous order. Under section 195 of the Customs Act, 1969, the Customs, Excise and Sales Tax Appellate Tribunal Validity Collector (judiciary) was not empowered to interfere in the decision of affairs, either directly or indirectly. 448 (I) / 2000, dated July, 2001, by the Central Board of Revenue as notified in the notification section R No. 1, the Collector acting on behalf of the Executive could not move the matter on which the Collector (Adjustment). Had already given the verdict and this order was rejected before amending section 179 of the Customs Act 1969. , If the terms of the law are answered, it may amend itself

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