AHSAN BROTHERS versus FEDERATION OF PAKISTAN THROUGH SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 194A & 194C Customs, Excise and Sales Tax Appellate Tribunal (Code of Conduct) 2006, Constitution of Pakistan, Article 199 Constitutional Petitioner The order passed by the Chairman, Customs Appellate Tribunal, was declared to be concrete, under which The order was passed by the Division Bench. The Customs Appellate Tribunal, consisting of Member (Judicial I) and Member (Technical II), was set aside and the Tribunal's office was directed to appeal to the present Bench Chairman, the Customs Appellate Tribunal. As set forth in Section 194C. The Customs Act, 1969, had the authority to constitute various benches, in which the Chairman, the Customs Appellate Tribunal, supplied section 194C of the Customs Act 1969 for the hearing of appeals consisting of one or more members, two or more, technical or judicial members. Was not given the option To move the case from one bench to another in which the hearing has ended. And the matter was reserved for the decision / order chairman, the customs appellate tribunal had no authority to interfere in any way, with the order already signed and declared by the customs appellate tribunal bench The abusive order was made by the chairman. The Customs Appellate Tribunal did not have jurisdiction under the Customs Act, 1969, or the Customs, Excise and Sales Tax Appellate Tribunal (Code of Conduct) 2006, which interfered with the decision / order passed by a Bench Can be modified or modified. At the hearing of the case, at the time of the appeal hearing, when it was reserved for judgment / order, the affidavit passed by the Chairman, Customs Appellate Tribunal, without any jurisdiction
Related judgments — Karachi High Court Sindh, 2015