Law: Constitution of Pakistan, 1973

Section: 199

Constitution of Pakistan--Art. 199-Constitutional jurisdiction of High Court- Implementation / execution of orders of Forums in Tax Departmental hierarchy of adjudication-Departmental abdication of responsibility in non-implementation of such orders-Scope-Petitioner sought implementation of order of Customs Appellate Tribunal, which per petitioner, had not been implemented despite passage of over six months-Validity-Constitutional responsibility existed upon High Court to take notice where persons mandated to perform functions in connection with affairs of state were abdicating their statutory duties-High Court directed that unless said order in case of petitioner had been suspended, the same shall be implemented in letter and spirit within two weeks and further directed Chairman Federal Board df Revenue to scrutinize all pending cases where implementation of orders had been sought, and initiate proceedings against those found in dereliction of duty for non-implementation of such orders-Constitutional petition was disposed of, accordingly. Arain Filling Station v. Collector of Customs and another (C.P. D-2274-5 of 2016); Nadeem Khan v. Federation of Pakistan and others (C.P. D 6913 of 2016) and Muhammad Akram Chohan v. Federation of Pakistan and others (W.P. 57542 of 2017) rel. JUDGMENT AGHA FAISAL, JUSTICE:---.--- The petitioner has approached this Court seeking implementation of an order of the learned Customs Appellate Tribunal dated 01.06.2020 in Custom Appeal K-73 of 2020 (“Appellate Order”); which remains unimplemented despite passage of over six months; even though nothing has been placed on record to suggest that the afore mentioned order has been suspended and / or no longer holds the field. 2. Petitioner’s counsel has referred to the Appellate Order (available at page-93 and the concluding paragraph-14 at page-123), in which the order impugned therein was set aside and it was directed that the subject vehicle be released. He has adverted to the record to demonstrate that at least on two previous dates a counsel has appeared on behalf of the department and sought time; however, no reply / comments are available on file and the said. counsel remains…

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