DEWAN FAROOQUE MOTORS LTD. versus THE COLLECTOR (APPEALS)
The effect of the section, (? ()) and the retrieval of the ?99 Short Luty Duty Order passed by the higher authority rather than the competent officer was that the superior authorities were subject to their subordinate powers under section 4 of the Customs Act, 69 69 69 Val. If there were senior officers, the law would allow their subordinates to exercise explicitly the judicial powers given to them, which would be a complete anarchy about which decision-making powers would be specific and Were the ones who, under the law, conflict between the special and the general provisions, the power of the special power to decide. Was special in nature and could not be eclipsed by any other common provision if it is believed that sections 4 and 179 of the Customs Act occupied the same areas, in relation to the powers conferred under section 179 of the Customs Act. There is a possibility of redundancy. The 1969 Act was to avoid redundancy in relation to any provision of the Constitution where the clash between the two provisions was constitutional, the latter clause prevailing and it should be sued by the law whether it was confined to the jurisdiction of its powers. The legal action taken by a state official outside the jurisdiction of the law was reversed. Appeal allowed
Related judgments — Customs Appellate Tribunal Karachi, 2014