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MESSRS DEWAN SCRAP (PVT.) LIMITED versus CUSTOMS, CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL

Sections 217 (2) and 194c Civil Procedure Code (v. 1908), Section 79 Constitution of Pakistan (1973), Article 174 suit against Customs, Central Excise and Sales Tax Appellate Tribunal and Customs Department Supervision Special Jurisdiction and General Jurisdiction The latter is granted special jurisdiction under the former special law, and at the time this jurisdiction is constituted, the general jurisdiction granted to the civil court is excluded, provided that the jurisdiction constituted under the special law The authority is authorized to decide the dispute raised before the civil court. If a classification is provided to challenge such orders, the civil court will not accept the role of the appellate court, because while maintaining such disputes, it will extend its jurisdiction and customs , Will override the jurisdiction of any other forum against the Central Excise and Sales Tax. The appellate tribunal, considered the court, cannot be entertained by the civil court / the High Court is unable to use its original civil jurisdiction suit against the tribunal, therefore, if the tribunal approves any such order. If not in accordance with the law, the remedy is to treat it. Such an appellate forum was previously provided under the Customs Act, 1969, nor was the appellate tribunal, nor was the collector of customs the physical corporation of persons who, in their personal capacity, sought the necessary actions in their jurisdiction. Lawsuits and a lawsuit can be filed against them. Therefore, to challenge the Tribunal's decision, section 217 (2), the Customs Act, 1969 best advocate from Hangu lawyer