SALEEM RAZA versus FEDERATION OF PAKISTAN THROUGH CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD
Section 79 (1), Proviso [as amended by Finance Act, 2010] Constitution of Pakistan, Arts 25 and 199 Constitutional Declaration and Assessment for Warehouse Housing or Applicant Applicant amended section 79 (1) of Customs Had affected the wires. The Act, 1969, which was present in the Act before the amended / substituted Anonymous Proso, provided that if the goods were to be filed with the customs officer before the filing of the declaration, not below the rank of assistant collector He was ineligible, with complete information, to make a proper and complete declaration of the goods, then such officer could allow the owner to inspect the goods. And then the amendment was made to Said Provo to insert the goods so that the importers of used goods had the option to apply for the first test only Proviso granted such permission. Giving is not an option. The applicant's additional collector status was that such sanctions violated the Equality Act under Article 25 of the Constitution, as there was no rational basis for distinguishing importers of new goods and used goods. Was gone Modifications were made, except that in the case of used goods only after the goods had been inspected by the importer, modifications were made to limit the facilities for insertion of goods, this modification, which challenged the wiring. What was done was arbitrary. To the extent that it limited the option of applying for the first examination to the importer of used goods only and was not sustainable, the High Court directed
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