YOUNUS & SONS (PVT.) LTD. KARACHI WEST vs The COLLECTOR OF CUSTOMS, MCC APPRAISEMENT AND FACILITATION (EAST), KARACHI S — 2022 PTD 1515 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 1515 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: YOUNUS & SONS (PVT.) LTD. KARACHI WEST vs The COLLECTOR OF CUSTOMS, MCC APPRAISEMENT AND FACILITATION (EAST), KARACHI S
Subject matter: Tax & Customs
Provisions referred to: S. 223---C; S. 223; Customs Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

YOUNUS & SONS (PVT.) LTD. KARACHI WEST VS The COLLECTOR OF CUSTOMS, MCC APPRAISEMENT AND FACILITATION (EAST), KARACHI S.223---Customs General Order, 2002---Officers of Customs to follow Board's orders----Scope---Directions of the Board contained in Customs General Order, 2002, are not binding on officers exercising quasi judicial powers but the same are binding upon the field officers discharging their functions and duties under the Customs Act, 1969, relating to administrative matters in terms of S.223 of the Customs Act, 1969---Field officers are not authorized to act as per their own discretion in a situation, wherein, FBR has already issued direction and/or guidelines---Any act of the Field Officer in violation of such mandatory direction would be illegal and of no consequence.

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