PAKISTAN TELECOMMUNICATIONS CORPORATION versus FEDERATION OF PAKISTAN THROUGH SECRETARY, FINANCE CENTRAL BOARD OF REVENUE
Section 29, 79 and 88 (5) of the Constitution of Pakistan, Article 199, five months after the approval of the goods for the return claim of the constitutional petition, the importer's request that the value of the imported goods be declared on the entry of the bill, The supplier was at fault. , He inadvertently paid more than that due to the customs authorities' refusal to accept such a claim, prior to the completion of the warehouse, under section 88 (5) of the Customs Act 1969 Valid modification of entry was allowed but after clearance the goods importer, in the present case, not only removed / cleared the goods, but also consumed a large part of it whether the imported goods was software or not. Was to find out if the goods on the bill entry were misinterpreted. Due to importer's disqualification or supplier's error, fact and question was recorded. The High Court could not, in constitutional jurisdiction, decide such questions. The fact is that claims for refund were affected by the provision of Section 29 of the Customs Act, 1969.
Related judgments — Karachi High Court Sindh, 2011
