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JAHANZEB KHAN BURKI versus PAKISTAN THROUGH SECRETARY REVENUE DIVISION/CHAIRMAN


Section 26 Constitution of Pakistan (1973), Article 199 Constitutional application requires that the Central Registration Certificate or the auction receipt conditions provided by the Central Board of Revenue for the importation of second hand dump truck in the case of CBU. Are listed. The import policy order provides for a payout of more than 5 tonnes, Karachi export processing, zone revenue is valid. Such conditions were neither compulsory nor mandatory; such documents only required legality of import and vehicle. Explanation about the search was requested. Such information was within the purview of the tax authorities under the provisions of Section 26, Customs Act, 1969, but such requirement was not necessary or prerequisite to begin the process of inspection of goods, which, with the approval of the High Court. Rejected the constitutional request. On the advice of the parties that the Department, therefore, the clearance of compatibility with the parameters fixed by the Supreme Court in CP 774 to 784 of 2001 was decided on 6, 2001, the parameters should be specified in the specification notes under H Section Code No. 8704 1000. I was placed in customs office order number 37/2004 dated 13 3 2004 Customs authorities may make the requirements regarding the purchase of the original registration certificate or auction receipt in accordance with the terms stated in the letter of the Collector's letter 13 2003 And in this case, a registration receipt or catalog is not prepared. And it can also be proven by some other valid evidence, which is acceptable to the customs to discover that the actual imports are related to the dumper prepared for the highway.

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