DR. MAQBOOL ISLAM versus COLLECTOR OF CUSTOMS AND CENTRAL EXCISE, PESHAWAR
Section 161, 97 and 104 Sales Tax Act (VII VI 1990), Section 6 Section RO No. 108 (I) / 95, Dated 12 2 1995 Constitution of Pakistan (1973), Article 199 Constitutional application Criminal against the applicant. The proceedings initiated against them were filed by the FIR against the applicants under sections 161, 97 and 104 of the Customs Act 1969, section 6 (1) of the Sales Tax Act 1990, as well as section R No. 108 (I) / 95. Has filed a lawsuit under 12 2 1995 The FIR alleges that the applicants stole bank guarantees from the Assistant Collector's customs office, prepared a fake release order and, in the light of the relevant law, no crime was guaranteed under the FIR. ? The Customs Act, 1969, could not be initiated and an inquiry by the officers of the Customs Secretariat parties could result in a dispute about the release of certain bank guarantees for which consumption certificates were not presented, some not released. Can be Anne's guarantees for which certificates of consumption were presented and the balance adjustments made through bank guarantees, or otherwise to the Department for filing an unknown FIR against the applicants under the provisions of the Customs Act 1969 Was not an option, as there was no crime under the said Act. It was declared without legal authority and there was no reason for the High Court Department to investigate the petitioners under the provisions of the Prohibition Act, 1969 or any other law mentioned in the FIR, for the purposes of the present case. for the.
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