JUDGMENT RASHID AZIZ KHAN, C.J.-- Case has been heard. Preliminary objection of the learned counsel for the respondent Department is that remedy of appeal is available which has not been availed by the petitioner, therefore, writ is not competent.
2. Learned counsel for the petitioner contends that Assistant Collector, Customs Lahore has decided the case of the petitioner while relying upon the clarification issued by the Central Board of Revenue, and in such circumstances he cannot file an appeal being the order of Central Board of Revenue.
3. I have heard learned counsel for the parties and gone through the file. The contention of the learned counsel for the petitioner cannot be sustained because a clarification was issued by the Central Board of Revenue which was interpreted by the Central Board of Revenue which was interpreted by Assistant Collector, Customs in the order impugned and the case of the learned counsel for the petitioner is that wrong interpretation has been given. That being so, such order would be appealable. This writ petition under Article 199 of the Constitution of Islamic Republic of Pakistan ic not competent because adequate remedy of appeal is available. Petition is disposed of. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.