CUSTOMS APPEAL NO.296 OF 2003, DECIDED ON 26TH JUNE, 2003. versus CUSTOMS APPEAL NO.296 OF 2003, DECIDED ON 26TH JUNE, 2003.
Sections 219 and 233 authorize customs officers to comply with board orders, under the Central Board of Revenue under a dispute between the instructions issued by the Central Board of Revenue and the Central Board of Revenue under the officer's authority. Directives or orders are bound by all provisions of the Customs Act, 1969, subject to the provisions of section 233 of the Customs Act, 1969, subject to the provisions of section 219 of the Customs Act, 1969, if instructed by the Central There is a dispute. Instructions or orders issued by a subordinate officer of the Board of Revenue and the Central Board of Revenue, directions / orders issued by a subordinate officer shall be invalid and unenforceable to the extent of the dispute.
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