COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (MCC), ISLAMABAD vs SUGI DUTY FREE SHOP (PVT — 2022 PTD 1638 ISLAMABAD

Case information

Citation: 2022 PTD 1638 ISLAMABAD
Court: Islamabad High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (MCC), ISLAMABAD vs SUGI DUTY FREE SHOP (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 194-; S. 179; S. 193; S. 195; S. 25-D

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

COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (MCC), ISLAMABAD VS SUGI DUTY FREE SHOP (PVT.) LTD. S.194-a---appeal to the appellate Tribunal---Scope---Section 194-a of the Customs act, 1969, shows that remedy of an appeal is provided against order passed under S. 179 by an Officer of Customs not below the rank of additional Collector; an order passed by the Collector (appeals) under S. 193; an order passed under S.195 by the Federal Board of Revenue (FBR) or an Officer of Customs not below the rank of additional Collector; an order passed in revision by Director General, Customs under S. 25-D provided that such appeal shall be heard by a special bench of the Tribunal consisting of one Technical Member and one Judicial Member---Under S. 194-a(2) of the Customs act, 1969, the FBR or Collector of Customs can prefer an appeal to the Customs appellate Tribunal if aggrieved by an order passed by Collector (appeals).

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