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MUHAMMAD YOUNUS SHAIKH versus FEDERATION OF PAKISTAN


Sections 16 and 219 of the Imports and Exports (Control) Act (XNXXX 1950), Section 3 (3) Export Processing Zone Authority Ordinance (IV of 1980), Section 26 Notification Section RO No. 46 1 (I) / 2004, dated 12 6 2004 and section RA No. 634 (1) / 2004, dated 22 7 2004 constitution of Pakistan (1973), Article 199 notification of constitutional petition section No. 461 (I) / 2004, dated 12 6 2004 and S. RO No. 634 (1) / 2004, dated 22 7 2004 The Scope Federal Government is being empowered under section 26 of the Export Processing Zone Authority Ordinance 1980, under which it developed the Export Processing Zone Authority Rules, 1981 The Board of Revenue issued notification section R249 (1) / 81. Customs Export Processing Zone Regulations, dated 25-3 1981, \ 1981, 6 1981, to impose taxes and duties only if exported or imported under the Export Processing Zone Authority Ordinance, 1980. Well done the case. 634 (I) / 2004, dated 22 7 2004, issued by the Federal Government through section 3 (1) of the Import and Export (Control) Act, 1950, given in the form of the Import Policy Order, 2004 The change in the use of the Act was a legitimate part of the delegation's legislation, subject to the provisions of section 16 of the Customs Act. 1969, read with section 3 (3) of the Imports and Exports (Control) Act 1950, the Central Board of Revenue was empowered to make rules for the exercise of powers under section 219 of the Customs Act, 1969, therefore, notification Section R No. 461 (1) / 2004, dated 12 6 2004, amending various rules in the Customs Rules 2001, adding sub-rule (4) to Rule 228 was also in accordance with the law and any

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