TILLA GUL versus DEPUTY COLLECTOR OF . CENTRAL EXCISE AND LAND CUSTOMS
Section C of the Customs Act 1878 [as amended by the Customs Act (IV of 1969)], the Constitution of the Tribal Areas (Implementation of Procedure) Regulations, 1965 (1973), Article 185 (3). Was that Act VIII of 1878? Although it was applied to Khyber Agency and Torkham Land Customs Station, the High Court found that customs officers in the tribal areas would continue to exercise the powers conferred on them, despite the repeal of the Act. The view taken by the High Court under the assertion that there was no benefit to the regulation after the repeal of the Act, 1878, involved a question which is one of the law and of considerable importance. Presumably, the appeal was granted leave
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