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AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss — 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 Ss
Subject matter
Tax & Customs
Provisions referred to
S. 193; S. 195; 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 Ss. 195 & 193---Powers of Board or Collector to pass certain orders---Appeals to Collector (Appeals)---Scope---When right of appeal has been accorded by the Legislature in the provision of S.193 of Customs Act, 1969, the provisions of S.195 are un-operational and cannot be exercised even by the authority defined therein.

Other judgments reported in 2022 PTD

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