COLLECTOR OF CUSTOMS, LAHORE versus SOUTH EAST TRADING
The power to adjudicate Sections 179 and 2 (a) Increase in the cost of importing goods The value of the scope was increased by the Assistant Collector who found that the cost of the goods had been reduced and the respondent / importer The recipient is instructed to pay different amounts for customs duty. And the order of the Tax Assistant Collector was upheld by the Appellate Tribunal on the ground that under Section 179 (1) of the Customs Act, 1969, the Assistant Collector was not authorized to make a decision on the matter, exceeding the Customs Department. Section 179 of the Customs Act, 1969, revealed that each authority acting under the organizational structure of the Customs Department was assigned a task to perform its duties within the parameter as specifically under the law. Was provided on and stated that the rating does not include an assistant collector who is on record. This decision was made by the Assistant Collector with regard to the amount of Rs 28,87, 6,294 whereas under Section 179 (1) of the Customs Act, 1969, only the Collector's order was authorized to decide on the case over Rs. 153,0000. Was originally submitted, therefore, without any jurisdiction the entire proceeding is fully authorized without assigning any fault within the parameters of section 179 (1) of the Customs Act, 1969 Will be terminated and the appeal of the appeal tribunal cannot be interfered with by excluding the appeal, in the circumstances
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