NAZIR MUHAMMAD versus CUSTOMS CENTRAL EXCISE AND SALES TAX (APPELLATE) TRIBUNAL, ISLAMABAD AND ANOTHER
Section 4 (2) [as amended by the Protection of Economics Reform (Amendment) Ordinance (XXI of 1999)] Customs Act (IV of 1969), Section 196 Freedom to bring, hold, sell and buy foreign currency There is no ban against it. The currency, which was purchased from sources other than Section 4 (2), the Protection of Economic Reforms Act 1992 [as amended], was fully present to establish any violation of law and here Even the person who violated the law had failed. To identify the sources, the best way to resolve this issue was to prove by preparing some evidence that Section 4 (2), one of the Protection of Economic Reforms Act 1992 (as amended) Foreign currency was purchased from. , Otherwise it would have benefited from the fact that the currency could be purchased from the open market, if not from a competent money changer. Such a purchase also did not attract a penal clause of the Protection of Economic Reform Act, 1992
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