AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S — 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S
Subject matter: Tax & Customs
Provisions referred to: S. 195---P; S. 194A; 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

AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S.195---Powers of Board or Collector to pass certain orders---Scope---Section 195 of the Customs Act, 1969, empowers the Collector of Customs or Board to call for the record of the order/decision passed by subordinate officer for determination of their legality or propriety, in case any illegality or impropriety is apparent from the passed order/decision, are empowered to reopen the same and pass a fresh order as he/it deems fit after issuance of show cause notice, enabling the importer or the person concerned to assail the same before the forum outlined in the provision of S.194A(1) of the Customs Act, 1969.

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