Law: Customs Act, 1969

Section: 2(a),2(o),13(3),179,195,195(1),196(5)

Customs Act (IV of 1969)-- --Ss. 13(3), 179 195--Reference--Private warehouse license-- Administration of justice--Applicant was a licensee of private customs warehouse and was running duty free shop--Grievance of applicant was that authorities had cancelled his license and his appeal was dismissed on the ground that remedy of appeal was not available against order passed under S.13(3) of Customs Act, 1969--Validity-- Applicant could not be left remediless against order in question, when the same was required, to be examined, in the interest of justice, at least by one independent technical forum--Remedy under Art. 199 of the Constitution was available in absence of alternate remedy--High Court directed the Federal Board of Revenue to take cognizance of action in question by authorities to satisfy itself as to legality or propriety of decision in question--Section 195(1) of Customs Act, 1969, required a suo motu notice by Federal Board of Revenue, yet such provision did not stop the High Court, while exercising inherent jurisdiction from referring the matter to Federal Board of Revenue for revision of order in question after providing opportunity of hearing to applicant--Reference was allowed accordingly. Province of Punjab through Secretary to Government of Punjab, Communication and Works Department, Lahore and another v. Messrs Muhammad Tufail and Company through Muhammad Tufail (deceased) through Legal Heirs PLD 2017 SC 53; Muhammad Sadiq through his Legal Representatives v. Pakistan through Collector, Rawalpindi and 2 others 1988 CLC 123 and Zahiruddin v. Emperor PLD 1947 Privy Council 13 ref. THIS JUDGMENT DELIVERED BY: SHAHID JAMIL KHAN, JUSTICE:---.--- Judgment dated 25.09.2017, passed by Customs Appellate Tribunal, Bench-II, Lahore ("Appellate Tribunal") is assailed, whereby applicant's appeal was rejected on the point of jurisdiction and case was referred to Federal Board of Revenue ("FBR") under Section 195 of the Customs Act, 1969 ("Act of 1969"), after converting the appeal into review application. 2. Brief facts are that the applicant was granted license of Warehouse under section 13 of the Act of 1969. The applicant was running Duty Free Shop,…

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