Law: Customs Act, 1969

Section: 194A

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)- ”S.194A”Constitution of Pakistan, Art. 199”Constitutional petition”Appeals to Appellate Tribunal”Non-availability of Chairman”Maintainability”Scope”Department seized a vehicle and worked out a liability”Respondent assailed the order-in-original and directions for unconditional release of his vehicle were given” Department filed constitutional petition seeking suspension of the order till such time the Customs Appellate Tribunal resumed its functions as the tribunal was not functional due to non-availability of its Chairman”Validity”Considerable amount of government revenue was calculated as a result of investigation proceeding which did not find favour with the adjudicating authority, who had decided the unconditional release of the subject vehicle”Appeal was filed by the department before the Customs Appellate Tribunal and since the relevant forum was not available to the petitioner thus, the constitutional petition was maintainable”Subject vehicle was disputed before the Customs Appellate Tribunal, therefore, the same was not to be released till such time the Customs Appellate Tribunal resumed its functions”Constitutional petition was disposed of accordingly. ORDER LUBNA SALEEM PERVEZ, JUSTICE:---.--- The petitioner, Assistant Collector Customs, has filed present petition seeking suspension of Order-in-Original No. 340/2020, dated 22.10.2020, passed by Respondent No. 3 / Collector (Adjudication) Islamabad, till such time the Customs Appellate Tribunal resumes its functions as at present the Tribunal is dysfunctional due to non-availability of its Chairman. 2. Learned counsel for the petitioner submitted that appeal against the impugned Order-in-Original dated 22.10.2020, has been filed before the Tribunal, whereby the directions for unconditional release of seized vehicle i.e. Lexus LX-570 Jeep, Registration No. X-194-38, model 2016, chassis No. URJ201-4202498, has been given to the Respondent No. 1, and against which vehicle duties and taxes under Customs Act, 1969, Sales Tax Act, 1990, Federal Excise Tax,…

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