Law: Customs Act, 1969

Section: 194

Customs Act (IV of 1969)----Ss. 196, 194C, 3A & 4---Constitution of Pakistan, Art. 199 & 185(3)---Tax reference before High Court converted into writ, petition and remanded for decision afresh---Legality---Supreme Court granted leave to appeal to consider whether in converting tax reference into writ petition and remanding the case for decision afresh the High Court had misconstrued the provisions of Ss. 194C, 3A & 4 of Customs Act, 1969; whether impugned of the High Court had the effect of making said provisions of law redundant, and whether in absence of any question of law having been raised in the reference, could the same be entertained and converted into a writ petition. ORDER This judgment shall dispose of Civil Petitions Nos. 410-L and 434-L of 2010 as the issue raised in both these petitions is similar. 2. Learned counsel for the petitioners submits that the learned High Court fell in error in not appreciating that the Chairman of the Appellate Tribunal in terms of sections 3-A and 4 of the Customs Act, 1969 can constitute as many benches consisting of single Member as he may deem necessary to hear such cases and that subsection (4) of section 194-C specifically provides that the Chairman or any other Member of the Appellate Tribunal authorized in this behalf by the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492