Order passed by Competent Authority under the provisions of Ss. 80 & 83 of Customs Act, 1969 and Rr. 438 & 442 of Customs Rules, 2001 could only be corrected by revisional Authority in exercise of power under S. 195 of Customs Act, 1969-Section 195, Customs Act, 1969 empowers the Board or Collector of Customs to examine suo motu the record of any proceedings (passing of assessment order is a means/standard) for the purpose of satisfying itself or himself as to the proceeding by all legality or propriety of any decision or order passed by subordinate officer-FBR or Collector may, after re-opening the existing order, pass fresh order as deems fit after issuance of show cause notice to the affected person.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Customs Appellate Tribunal | 2020 | THE DIRECTOR, THROUGH DEPUTY DIRECTOR Vs M/S EKADA CORPORATION, KARACHI AND ANOTHER |
Customs Act (IV of 1969) 3, 3DD, 4, 26A, 80, 83, 180, 193, 195 |
Power of Board or Collector u/s 195 |