COLLECTOR OF CUSTOMS versus ABDUL RAZZAK
Civil Procedure 1908 Sections 25, 193 and 195 Civil Procedure Code (v. 1908), Section 9 High Court Customs Duty Review by Customs / Importer by Customs Authority Implementing Customs Duty A lawsuit was filed against him. Defendants claim through customs authorities that there is no civil court jurisdiction in this matter, no doubt that the importer was provided by the Appeal and Review under Sections 193 and 195 of the Customs Act 1969, respectively. , But the non-bid order approved by the customs authority was not notified. Neither the plaintiff / importer has been investigated nor the plaintiff / importer has been requested by the customs authorities to disclose any reason against the proposed value of the goods, thus acting within their jurisdiction. Did not occur and exceeded its jurisdiction. Customs officials have acted beyond their authority with no valid justification. According to their authority, the claimant / importer could not be compelled to request appeal and review jurisdiction under the Customs Act 1969, As such, the civil court was entitled to adjudicate because its complaint was illegal and the jurisdiction of the civil court without justification. Examine cases where the provisions of the Customs Act, 1969 were not complied with or the Statutory Tribunal did not comply with the basic principles of the judicial procedure.
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