Tax Commentary - Riaz Ahmad, Saqib, Gohar & Company

Custom Act , 1969
Reference to High Court

Section : 196

Comments :

The proposed amendment also empowers Director of Intelligence and Investigation to file reference to the High Court.

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	1	Preamble & Definitions
	2	Goods dutibale
	3	Levy of Fee and Service Charges
	4	Minimal Duties Not To Be Demanded
	5	Power to Defer Collection of Customs-Duty
	6	Temporary Export of Imported Plant and Machinery
	7	Power to Determine Value of Goods
	8	Value Determined Not To Be Challenged
	9	Provisional Determination of Liability
	10	Power of Adjudication
	11	Cognizance of Offences by Special Judges
	12	Appeal to Special Appellate Court
	13	Procedure in Appeal
	14	Appellate Tribunal
	15	Appeals to the Appellate Tribunal
	16	Orders of Appellate Tribunal
	17	Procedure of Appellate Tribunal
	18	Alternative Dispute Resolution
	19	Reference to High Court
	20	Recovery of Government Dues
	21	Power to Authorize Expenditure
	22	Customs-House Agents to be Licensed
	23	Maintenance of Record
	24	Transition to Federal Board of Revenue
	25	Special Surcharge