Law is something that has been passed through legislative process. By contrast, Rule is something that has been created by executive, by exercising power conferred upon them by law---Law carries more weight which prevails, as such, Rules should not be in conflict, in contrast or in contravention of any provision of an Act nor should Rules change its nature--- When law prescribes a thing to be done in a particular manner it should be done accordingly.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Balochistan High Court | 2020 | M/S SHABAN STEEL INDUSTRY THROUGH AUTHORIZED ATTORNEY AND OTHERS Vs FEDERATION OF PAKISTAN THROUGH SECRETARY FEDERAL BOARD OF REVENUE AND OTHERS |
Customs Act (IV of 1969) 27-A |
Scrap/Recycling/Mutilating and scraping of serviceable goods |