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COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOM HOUSE, KARACHI versus MESSRS AL-MUQEET INTERNATIONAL (PVT.) LTD.


The Order of Section 196, passed by the Customs, Excise and Sales Tax Appellate Tribunal, was challenged on the ground that it was an orderly and non-bid order because the appellant had requested on various grounds. Neither has been answered nor has the answer been passed by the appellate tribunal. Not meeting the requirements of a court order which must consist of disputes raised before the tribunal, and its reasoning was set aside for recording the sketch and final order of the appellate tribunal and the matter. The tribunal was sent so that they could make a fresh decision in accordance with the law within the stipulated period.

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