BELA ENGINEERS LTD. versus CENTRAL BOARD OF REVENUE
Customs Act 1969 Section 21 (c) Constitution of Pakistan (1973), Article 199 Return of customs duty Constitutional jurisdiction, Detection of fact recorded by three authorized forums on the alleged short shipment from the applicant overseas. Was unable to prove with reliable evidence. On the basis of which the customs duty was claimed to be returned, such a field could not be found in the exercise of constitutional jurisdiction.
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