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MAROOF OIL COMPANY THROUGH AUTHORIZED REPRESENTATIVE versus COLLECTOR OF CUSTOMS, KARACHI


Section 196 Sales Tax Act (VII of 1990), the scope petitioner reviewed the High Court's review of the decision on the date of fixing the notice of hearing of his confirmation application which was filed in the High Court. Was not enforceable because the Sales Tax Act 1990 did not give the High Court jurisdiction to review its order, the same was the case with respect to the Customs Act, 1969, and the petitioner appeared. Had failed to establish that there were any provisions under it. Using the jurisdiction under the Customs Act, 1969, the High Court may revise its own order.

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