AHMED RUBBER, KARACHI vs ASSESSMENT OFFICER, GROUP-II, MCC Of PMBQ, KARACHI S — 2022 PTD 381 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI

Case information

Citation: 2022 PTD 381 CUSTOMS-APPELLATE-TRIBUNAL-KARACHI
Year: 2022
Reporter: PTD
Parties: AHMED RUBBER, KARACHI vs ASSESSMENT OFFICER, GROUP-II, MCC Of PMBQ, KARACHI S
Subject matter: Criminal
Provisions referred to: S. 193; S. 193-

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

AHMED RUBBER, KARACHI VS ASSESSMENT OFFICER, GROUP-II, MCC Of PMBQ, KARACHI S.193a---appeal to Collector (appeals)---Remand---Scope---Subsection (3) of S.193-a of Customs act, 1969, confirms that Collector (appeals) can only extend, confirm, modify or annul an order challenged before him---absence of phrase remand by the Legislature substantiates that the intent was not to grant such power.

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