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Custom Appeal No.K-731 of 2007, decided on 10th December, 2009.
----S. 194-B---Powers of Appellate Tribunal to modify etc. its order---Scope---Provisions of S.194-B of the Customs Act, 1969 could not be
interpreted in any other manner, except that the Appellate Tribunal was competent to confirm, modify, annul as well as to remand an order appealed against---Order dismissing appeal for non prosecution, was recalled and appeal was restored at its original position. 2008 PTD 1958 ref. Afzal Awan for the Appellant.
Heard the learned counsel for the appellant while none is present on behalf of the respondent. Mr. Afzal Awan, Advocate for the appellant has argued that law does not permit the Tribunal to dismiss an appeal for non-prosecution. He has relied upon the citation i.e. 2008 PTD 1958 which is very clear on this point. It has been held in it that Appellate Tribunal is required to give an opportunity of being heard to the parties to an appeal and to pass such orders as it thinks fit confirming, modifying of annulling the decision or order appealed against or may remand the case to the authority passing the order impugned before it. The substantive provisions of section 1984-B cannot be interpreted in any other manner except that the Tribunal is competent to confirm, modify annul as well as to remand an order appealed against. Keeping in view the points held in this citation, I therefore, recall the orders dated 9-10-2008 and in consequence the appeal is therefore, restored at its original position. Office is directed to issue notice of hearing to the parties to 2-2-2010. C.M.A./33/Tax(Trib.) Appeal refused.
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