Law: Customs Act, 1969

Section: 217

Law: Income Tax Ordinance, 2001

Section: 227

Law: Federal Excise Act, 2005

Section: 41

Law: Civil Procedure Code (V of 1908)

Section: 9

(a) Customs Act (IV of 1969)--- ----S. 217---Suspension of operation of ---Pendency of matter before Supreme Court---After matter was decided in favour of appellant, importers filed application for suspension of and decree passed against them---Validity---Importer besides filing of an appeal had also filed stay applicationbefore Supreme Court for suspension/stay of in question---Ex-facie prayer made in application vis- -vis obtaining stay order/suspension of during pendency of appeal before Supreme Court was not only misleading but also misconceived---No stay/suspension of , already assailed in appeal before Supreme Court, could be granted in view of doctrine of funcuts officio---Division Bench of High Court declined to suspend stay/ in question which was subject matter of appeal before the Supreme Court---Application was dismissed in circumstances. (b) Words and phrases--- ----Functus Officio---Defined. Law of Lexicon Venkatraramaiya rel. THIS JUDGMENT DELIVERED BY: AZIZ-UR-REHMAN, J.--- By means of the listed application bearing C.M.A. No.2574 of 2017, Respondent No.1 viz. Messrs Searle IV Solution (Pvt.) Limited, is seeking suspension or judgment dated 03.08.2017 passed by Hon'ble Division Bench of this Court in High Court Appeal No.263 of 2015 (The Collector, Model Customs Collectorate and others v. Messrs Naveena Industries Ltd. and others] and other connected High Court Appeals including HCA No.83 of 2015 [Collector of Customs and others v. Messrs Searle IV Solution (Pvt.) Ltd. and others] wherein an identical legal issue relating to maintainability of suit[s], was involved i.e. bar of the suit inter alia in view of section 217 of the Customs Act, 1969. 2. For ready reference and convenience purpose, Paras 29 and 30 of the common judgment dated 03.08.2017 are reproduced here below: "29. In view of hereinabove and circumstances of the case and the legal position, which has emerged from perusal of the relevant legal provisions and the ratio of the judgments of the Hon'ble Supreme Court as referred to hereinabove on the subject legal issue, we are of the considered opinion that suits filed by the respondents before the learned single Judge(s) of…