Law:

Section:

Customs Act (IV of 1969)--- ----Ss. 4 & 5---Guiding instructions issued through a letter by Central Board of Revenue---Binding force---Internal correspondence of department in terms of such letter would not be binding upon its subordinates, who would be at liberty to follow or not to follow such instructions while dealing with assessment. ORDER By this Constitutional petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, the petitioner has challenged the letter of Central Board of Revenue (Annexure "A" to the petitioner), which according to him, is discriminatory and violative of Articles 4, 8, 14 and, 18 of the Constitution. On service of notice of this petition, parawise comments have been filed on behalf of respondents on 7-2-2005. In para 10 of the comments the respondents have stated as under:-- "Copy of fax dated 11-12-2004 (Annex-A) shows an internal correspondence of the department which cannot be treated an official notification or order. It was merely a suggestion from the Member Central Board of Revenue for comments from Collector (Appraisement). Board vide its…

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