Section 196 High Court References Exemption Certificate from Reality Sector The importer regretted the order passed by the authorities whereby he obtained income tax from the customary advisory jurisdiction of the High Court under section 196 of the Customs Act 1969 Benefit from the Department-issued immunity certificate. The purpose of its appellate or amendment jurisdiction was not to make a decision for or against a party before the tribunal but to resolve a legal issue relating to a dispute or dispute unless it was found to be in error. , The fact is that the High Court cannot test immunity. The certificate was issued under the impression that the importer was a manufacturer, the importer was not engaged in the manufacturing process, therefore, the importer did not meet the conditions of the exemption certificate, therefore, the customs authorities had legally worked The application was made by the Customs Appeal Tribunal. References to the law were excluded under the circumstances by reasoning on the correct principles and the facts of the basis of the case
Related judgments — Lahore High Court Lahore, 2015
