COLLECTOR OF CUSTOMS, CUSTOM HOUSE, LAHORE versus SAHIB ULLAH
Section 181 Personal Goods and Gift Scheme (Vehicle Imports) Rules, 2000, R3 (4) General Clause Act (X of 1897), Section 21 affirms the effect of the background of the Luxury Penitentiary Executive Notification, Amendment Notification. In light of an amendment notification brought under the first act of Section 181 of the Customs Act, 1969, the Customs Authorities were barred from responding to the respondent's act, using it in the background. Be given the option to pay a fine. Appellate Tribunal overturns order of additional collector in appeal, considering the violation of R3 (4) of the Personal Goods and Gift Scheme (Import of Vehicles) Rules, 2000, forfeiture of imported vehicle, in lieu of confiscation The right of the respondents provided for under Section 181 of the Customs Act, 1969 cannot be irrevocably waived, as under the principle of Locus Paniya, a Central Authority has the authority to issue an executive notification. Provided, the Central Authority may also add, edit, modify, or remove any such notification You have the option. Executive notification, which is harmful or prejudicial to a person's interests, cannot work. In the past, however, beneficial executive notification issued by an employee could be given precedent.
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