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versus MALIK MUHAMMAD ARSHAD FOR APPELLANT.DR. AKHTAR HUSSAIN, D.R. AND MUHAMMAD OMER, APPRAISER FOR

Sections 13, 46 and 66 of the appellate tribunal waiver duty / tax return were inspected by the appellant's consignment of old and used mini dumpers, assessed and cleared by the customs authority, and 12, Rs. 10,893 was imposed as customs duty and sales tax etc. The company moved the duty / tax refund for Rs. Was duty-free, it was stated that the refund amount was issued to the company, that the original importer was holding something else and appealed for a refund. Nanda's claim was specifically charged by the Deputy Collector's Customs Validity Show cause notice that he was not authorized to collect or claim a refund charge against the appellant. An unauthorized refund of the refund by the authority was not decided in any way whether the absence of this enforced order was not sustainable under the law. And was remanded with direction to decide to move the matter forward again. \ R \ n female advocates from Chunian lawyer