FEDERATION OF PAKISTAN versus PUNJAB STEEL LIMITED
Customs Act 1969 Section 31A [Finance Ordinance (II of 1988) Included]] Constitution of Pakistan (1973), Article 185 High Court relies on Supreme Court decision in Almroz Enterprises case (1986 SCMR 1917) Section Despite the filing of the Finance Ordinance, 1988, the Customs Act, 1969, which sought to revoke the judgment ratio, the Supreme Court, after acquittal of the cases, Molise Trading and Export (Private) Limited (1993). SCMR 1905) I had considered such a question. ) And laid down the principle that in all cases in which entry bills were dated before July 1, 1988, the matter would be treated as a past and closed deal with the existing law. As such, not all such matters were affected by the provisions of Section 31A, the Customs Act, 1969, letters which were opened in cases before the dates of 1988, section 31A, the Customs Act, 1969 was not a provision. Attentions and proportions will apply and may be taken advantage of by the Samrose case (1986 SCMR 1917).
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