AKHTAR HUSSAIN versus COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOMS HOUSE, KARACHI
Sections 32, 79, 219 and 223 of the Customs General Order 2002 are valid under the enrollment law of 2002, in the present case the importers, having chosen the first assessment and through the CGO 12 of 2002, CBR It was directed that the importers could not import charges of misrepresentation under Section 32, Customs Act, 1969 where the importers selected the first evaluation to determine the accuracy of the PCT and the quantity of the goods. The effect was that any administrative order, violating the provisions of this law, was wrong and wrong. To the extent of the contradictory instructions issued by the CBR under section 219, the Customs Act, 1969, all the officers of the Customs Officer in the implementation of the Customs Act, 1969, were bound by the provisions of Section 223 of the Customs Act 1969 If, in the present case, there was a dispute between the directions issued by the CBR and the instructions / orders issued by the CBR subordinate officer. The orders issued by the subordinate / officer were invalid and inappropriate to the extent of the dispute.
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