Law:

Section:

Customs Act (IV of 1969)--- ----S. 196---Reference application---Principle of mutatis mutandis---Applicability---Scope---No independent order-in-original was passed in case of the applicants, but order passed in another case, was mutatis mutandis applied to their cases---Tendency of the Customs Authorities to finalize the cases on the basis of the concept of mutatis mutandis was depreciated---Customs authorities were supposed to pass separate orders in each case---Litigant had a right that his case should be disposed of on its own factual position of his case and not on the factual position of the case of any other litigant, despite the position that the facts would be the same---Orders of the lower court were set aside and the matters were remanded to the adjudicating authority to pass a speaking order afresh by independently stating the facts of each case giving both the parties an opportunity of being heard. ORDER All these Special Customs Reference Applications have been filed against the common order of the Tribunal dated 6-5-2008 in Customs Appeals Nos.K-1012 to 1015/2004/17296, whereby the Appeals tiled by the present applicants had been dismissed. The learned Counsel for the applicant has drawn our attention to the Order-in-Original dated 20-9-2003 passed in the case of Messrs Universal Cables Industries, Karachi, which was applied mutatis mutandis to the cases of the applicants. The learned counsel for the applicant has submitted that this Court had directed the Tribunal that they do not appreciate the order being passed mutatis mutandis as it is a basic right of a litigant that his case may be disposed off on the factual position of his case and not on the factual position of the case of any other litigant despite the position that the facts will be the same. The learned counsel has also relied on a judgment of the Lahore High Court in the case of Prime Chemicals v. Government of Pakistan, reported as 2004 PTD 1388, in which the Lahore High Court has also quashed the orders, which have been passed on the basis of the facts of some other…

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