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KHAN TRADING COMPANY, GUJRANWALA versus COLLECTOR OF CUSTOMS, EXCISE AND SALES TAX (ADJUDICATION), LAHORE

Sections 3, 5, 179 [as superseded by the Finance Ordinance (XXI of 2000)], 194 A & 195 Central Board of Revenue Notification Section R444 (I) / 2000 Adjustment and Executive Authority Hierarchy's Functions The separation between Customs and Persons who import disputes is separate from the Customs Act Customs Collector's Collector's Customs Act and there is revenue for the Collector under the Executive Side affecting receipts. Has been assigned to receive. The judicial process should be reviewed in the light of a number of legal provisions, including the Revised Power Testing Act 5 179 of 1955 and the notification NO section R0448 (1) / 2000, under the Central Board of Revenue Distribution. Was released. There is an agreement between the Collector of Customs acting as an Executive Authority and the Collector of Customs, the initial feature of the Department of Customs under various provisions of this Act, including Sections 194A, 179, 5 and 3, designated as judicial powers Customs officers are no longer tax collectors, but they are intended to be a neutral decision maker, whose decisions are conditional. Appellate Tribunal and High Court of Appeal jurisdiction as set forth in the Act best advocate from Topi lawyer