SALEEM CIGARETTE INDUSTRIES (PVT.) LIMITED versus ASSISTANT COLLECTOR (CUSTOMS)
Section 3 Customs Act (IV of 1969), Sections 202 and 193 Constitution of Pakistan (1973), Arts 23 and 1993 Constitutional Request for the Recovery of Government Obligations were directed to the Customs Company, until then no goods from their business premises. Remove. The taxes payable from another company were paid in full, and at the same time the applicant company was instructed to sell - all or all of the immovable and immovable property directly or indirectly connected to it, the mortgage. , To lease or otherwise deal with it without prior authorization. Assistant Collector (Customs) The applicant company's requirement was that it was a corporate entity and that it had no concern with the defaulting company. That the customs department has no liability against it and the applicant company is neither the holding company of the defaulting company nor the applicant is the director or guarantor of the defaulting company, nor can the notice be executed. There can be no restrictions. The equation imposed on the applicant's business dealings was not found to fit both corporate entities merely to justify the term `sister concerns jus', even as" partner companies "or" associate initiatives "; As alleged by the department, it demands the responsibility of someone else. The applicant's corporate body was, in the circumstances, illegal and, without jurisdiction, the issuance of unwanted demand notice in the name of the applicant company was a gross misuse of authority and a demonstration of authority which was not included in the department Was severely derided. According to the High Court
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