Authority defined in S.179 of Customs Act, 1969, has to exercise the powers---Neither superior nor subordinate is empowered to assume powers of his superior or subordinates, unless Federal Board of Revenue is desirous of fixing or varying jurisdiction and powers of any officer of customs or a class of officers through a notification in official gazette as per expression of S.179(2) of Customs Act, 1969, assign or transfer any case to any officer of customs, irrespective of designation or territorial jurisdiction.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Customs Appellate Tribunal | 2021 | MESSRS IHSAN & SONS, KARACHI Vs THE PRINCIPAL APPRAISER (R&D) MCC, APPRAISEMENT (EAST) CUSTOM HOUSE, KARACHI AND 2 OTHERS |
Customs Act of 1969 Ss. 179(3) & 194-B |
Power of adjudication/ Exercise of power |