MESSRS SHAHEEN TRADING CORPORATION versus ASSISTANT COLLECTOR OF CUSTOMS (GROUP-III)
Sections 81 (2) and 156 (1) (14) of the Constitution of Pakistan (1973), Article 199 Constitutional Application Assistant Collector, while finalizing the system under Section 81 (2) of the Customs Act, 1969 Was fined under 14) The validity of the aforesaid Act was void without such jurisdiction and had no legal effect. The High Court had directed that if any demand had been raised by the department against the applicant, it would have Legal action can be taken by means of legal action. Competent officer
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