KHATRI BROTHERS versus FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION AND CHAIRMAN FEDERAL BOARD OF REVENUE, IS
Sections 193, 194A and 195 Customs Rules, 2001, R103 Civil Procedure Code (v. 1908), Sections 47 (1) and 114 of the Constitution of Pakistan (1973), Article 199 of the Constitution application under section 194A, Customs Act Appeals under In 1969, the scope petitioner filed a review petition through a single bench of the High Court against the order that the counsel for the petitioner had told the High Court that he could avail the treatment of appeal before the admissions tribunal and the single, bench. Are. The applicant's constitutional application was rejected for non-refusal, stating that he had erroneously submitted that the procedure for filing an appeal under section 194 of the Customs Act, 1969, against the designated order, was to approve the order of the Tribunal. Was already available before. In accordance with the powers conferred on it by sub-rule 2 of Rule 2 of R103 of the Customs Rules 2001 by the Collector (Assessment) or any other Collector. Neither order was approved by the Collector (Appeal) under section 193 nor any order was approved by the Board or Collector of Customs under section 195 and hence section 194A of the Single Bench of the Customs Act 1969 No appeal can be filed against such order before the Tribunal. The High Court had passed the order for wrongful entry by the petitioner's lawyer and allowed the review petition and withdrawn the order passed by the Single Bench and stated that the constitutional application was before the Single Bench. Should be considered pending.
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