COLLECTOR OF CUSTOMS, LAHORE versus MESSRS GULSHAN INTER TRADE, LAHORE
Section 196 Appeal of False Declaration of the High Court Regarding the Origination of Amount and Goods. The tribunal's order did not raise any question of law which the High Court Tribunal found invalid for the exercise of jurisdiction. The fact is that fines and penalties were severe in the given situation as soon as the goods were exported, the importer requested the goods exporter to restore himself and the Tribunal believed that the only illegal import policy The mention of imported goods in Annex B did not constitute a mere commodity, for which reason the Indian Tribunal has used the reason for which the record is supported. The court refused to intervene
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