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RABEEL\'S, 209/2ND FLOOR ZULQURNAIN CHAMBER, GANPAT ROAD, LAHORE versus COLLECTOR OF CUSTOMS, DRY PORT, MUGHALPURA, LAHORE

Appraisal of the value of goods on the basis of provisions 25 and 196 valuation advice of the Customs Act 1969, after the exclusion of the value declared by the Historical Controller of Customs (Valuation), the appellant partially succeeded in appraising the Tribunal. What was the challenge in front of The avoidance of the tribunal from the application of such diagnostic advice is that the letter of credit was established before the issuance of such advice, in the context of section 25 (14) of the Customs Act, from the tribunal. Never before has been irritating nor. It was resisted on the basis of the plea that a proper notification was not issued in this regard under section 25 (14) of the Act, such circular did not adopt the status of subordinate legislation and thereby Related property should not have such a question. If it is ruled by the tribunal it cannot be said that the tribunal was born under the order, therefore, it cannot be enjoined in a barricade before the High Court or the other. The question of law was not raised by the Tribunal. Appeal dismissed by order top advocate from Sara e Naurang lawyer