Law: Customs Act, 1969

Section: 2

Customs Act, 1969 (IV of 1969) - Section - 2(o), 3, 3A 3B, 3C, 3D, 3DD, 4, 6, 193 & 196 - Pakistan Coast Guards Act, 1973, Section 2(9), 3, 4, & 14 - Seizure of gold by Pakistan Coast Guards - Release to its owner by Adjudicating officer - Filing of appeal by D.G. Pakistan Coast Guards - Dismissal by Appellate Authority on ground that same has been fled incompetently - Remand of case by Tribunal for decision on merits - Validity - Whether under provisions of section 193 of Customs Act, officers of Customs have been debarred from fling appeal against order passed by the officer of Customs not below the rank of Assistant Collector - Held yes - Whether section 6 of the Customs Act relates to delegation of powers only and does not provide for appointment of custom officer and such powers can be conferred not necessarily by reference to designation or rank of Customs Officer, but by numeration, definition or description of the power itself - Held yes - Whether in terms of sub-section (9) of section 2 of Pakistan Coast Guards Act, 1973, term "0fjicer" has been defined as person other than a ,junior commissioned officer, who is commissioned, gazetted or in pay as officer of any of defence services of Pakistan or of force - Held yes - Whether there is no merit in case which is accordingly dismissed - Held yes. Section 193 of the Customs Act, 1969, provides that, any person, other than officer of Customs, who is aggrieved by any decision or order passed under sections 79, 80 and 179 of the Customs Act, within 30 days of the date of communication of such decision or order, can file an appeal against an order passed by the officer of Customs not below the rank of Assistant Collector. However, from perusal of the provisions of section 193 of the 310 Customs Act, 1969, it is noted that the officers of Customs have been debarred from filing an appeal under section 193 of the Customs Act, against an order passed by the officer of Customs not below the rank of Assistant Collector. It will not be out of place to refer to provision of sections 3-A to 3-DD of the Customs Act, 1969, which define other officers of Customs including Directorate General of Intelligence and…

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