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COLLECTOR OF CUSTOMS, KARACHI versus MESSRS ALI ENTERPRISES, KARACHI


Section 16, 32 (1) (2) (14), 156 (1) and 196 of the Import Policy Order, 2005, paragraph 16 read with Annexure Section R2 (13) / 71 / GATT 27 2 The 1973 Commercial Documents Proof Act (XXX of 1939), the Article 3 High Court's reference to the original certificate / speculation attached to such certificate, when reference to the High Court's contradictory principles arising from the Tribunal's order Is limited to the question under which there is no provision of law. Any provision submitted after the Tribunal may be brought to the record of the High Court jurisdiction of the High Court under section 196, as per the Customs Act 1969, and the opinion of the High Court on the point of law only. Should be given. The Tribunal considers the issues raised by a Tribunal order before it is taken up, and looks for facts and law points based on the material previously created and customs officers involved in the present case. Are aware of canvas points. The Documentation of Commerce provisions Act, 1939, after the Tribunal's order, and he tried to get out of a situation that was not possible, because after the tribunal's decision any new evidence was submitted to the High Court. Cannot be allowed, while rejecting it. The request for reference from the department, due to the fact that there was no question of law in the matter, observed that despite the High Court's instructions, there was no meaningful way to provide the necessary training in the Central Board of Revenue. Action has not been taken. Customs authorities have customs duty related rules \ r \ n

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