MESSRS FOOD CONSULTS (PVT.) LTD., LAHORE AND OTHERS versus COLLECTOR (CENTRAL EXCISE & SALES TAX), LAHORE AND 2 OTHERS
Section 38 [as substituted for the Finance Act (IX of 1996)], 40 and 40A Central Excise Act (I of 1944), Section 18 Central Excise Rules, 1944, Rr 197 and 201 Criminal Procedure Code (V9 1898), section 96 98, 98, A 99A, 100 and 103 of the Constitution of Pakistan (1973), Article 199 of the Constitution, as a reason for entering into the applicants' confessions in the context of raiding and arresting a former text business without a search warrant. Was acknowledged. The members of the raiding staff waited outside the applicant's premises for assistance and backing, while the female members of the team entered the premises, pretending to seek general and modest customer service. The purpose of this business was to inquire into, and to detect, such an excuse as to create and test such proportional business transactions by the female staff of the Excise Duty Authority. Was gone
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