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COLLECTOR OF CUSTOMS (EXPORTS) versus MESSRS CHEMITEX INDUSTRIES (PVT.) LTD.

Customs Act 1969 Section 21 (c), 193, 194A, 195, 196, 196E & 217 Civil Procedure Code (v. 1908), Sections 9 and 115 Section RA No. 682 (1) / 93, Dated 10 8 1993 Suit Challenging the confirmation of the orders of the customs officials who denied the claims, claiming the return of duty, the plaintiffs filed their appeals and dismissal before the Customs (Appeals) and members (Judicial), respectively, of the Central Board of Revenue. File. The verdict was heard by the trial court, but the appellate court dismissed the appeals filed by the defendants for the illegal prosecutor's allegations - claiming that the civil court had the powers and jurisdiction of the appellate authority under the provisions of the Customs Act. There was no jurisdiction to entertain any matter under the jurisdiction of. , 1969 and protected under section 217. And that after adopting the course provided under the Customs Act, 1969, the plaintiffs could not deviate from such a course, but could pursue their claims before the organizational structure of the forums provided under such law. The forum provided under the Customs Act, 1969, thus, the cases set up before the trial court were without jurisdiction, nor were the competent defendants referred the matter to the departmental authorities, and upon their arrival the concerned authorities Was already exercised under the provisions of Further appeals under the Customs Act, 1969 were available with the Customs Appellate Tribunal under Section 194 of the Customs Act and in the High Court under Section 196 and the Supreme Court had such powers under Section 196E of the Customs Act 196 Demanded to establish facts. Under the provisions of 5 115 patent advocate from Balakot lawyer