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ARSHAD HUSSAIN versus COLLECTOR OF CUSTOMS


Sections 25, 194A and 196 Constitution of Pakistan (1973), Article 199 Maintaining a Constitutional Appeal After filing an appeal tribunal's appeal constitutional petition for the increase in the declared value of imported goods, authorities took action to decide the matter. Had started. Instead of getting involved in the constitutional petition and passing the order to the original applicant, the appeal was filed against the appellate tribunal under the order in the constitutional petition, which the tribunal eventually found illegal without going into litigation. Was excluded for processing. While rejecting the tribunal's appeal for illegal prosecution and a similar order was not challenged before the High Court, it has been observed that under the doctrine of merger, the order was originally merged with the Tribunal's order. And the past and closed transactions that the petitioner could have made, either voluntarily and voluntarily, shall not be allowed to ignore the same cause of action in the constitutional petition filed before the High Court and at the same time the remedies available under the relevant law Follow-up When the applicant originally approved the order, the applicant chose to file an appeal. In the constitutional petition before the High Court and the Tribunal, instead of its error, the Tribunal also dismissed his appeal, during which time the only treatment available to the applicant was to file a reference petition before the High Court. Or, for all practical purposes, efforts to restore or amend or amend the Tribunal Petition Order pursuant to the High Court were invalid and unmanageable.

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