| Citation(s) |
|---|
| 2025 SLG 468 2025 SLD 468 = 2024 LHC 5731 = (2025) 131 TAX 185 = 2026 PTD 286 |
Customs Reference No.07 of 2024
Mr. Justice Muzamil Akhtar Shabir
25.11.2024 Syed Naveed-ul-Hassan Bukhari, Advocate for applicant. Rana Asif Saeed,Advocate for respondent No.3.
Director, Directorate of Intelligence & Investigation, Customs, Multan
VS
. Customs Appellate Tribunal, etc.
Law: Customs Act, 1969
Section: 196
Law: Constitution of Pakistan, 1973
Section: 10A
Customs Act (IV of 1969)---
----S.196---Constitution of Pakistan, Art.10A---Ex-parte decision---Reply of authorities, non-seeking of---Customs Authorities were aggrieved of judgment passed by Customs Appellate Tribunal on the plea that the same had been passed in their absence---Validity---Authorities were not provided with a fair opportunity to be represented by a counsel of their choice and to present the case---Authorities were condemned unheard and this was against the principles of due process and fair trial enshrined by Art. 10A of the Constitution---High Court set aside the judgment passed by Customs Appellate Tribunal as prejudice was caused to the authorities and remanded the appeal to the Tribunal for decision afresh---Reference was allowed accordingly.
ORDER
Through this reference under section 196 of the Customs Act, 1969 (“Act”), inter alia, the following questions of law arising out of the impugned judgment dated 18.01.2024 passed by the Customs Appellate Tribunal, Bench-II, Lahore have been proposed for our opinion:-
- Whether the learned Tribunal was justified to decide the case ex-parte without sending a copy of appeal or hearing the Department in Customs Appeal No. 418-LB/2022 and in absence of any para wise comments by the department?
- Whether the impugned judgment which is passed without affording the opportunity of hearing to the appellant and without receiving the reply of the appeal is sustainable in the eye of law and is not in violation of right of fair Trial as guaranteed Under Article 10-A of the Constitution of Islamic Republic of Pakistan, 1973?
- Through the impugned consolidated judgment, two separate Customs Appeals bearing No.417/LB/2022 and No.418/LB/2022, former of the two filed by Meharban s/o Abdul Jabbar (not a party in this reference) and latter by Israr Ahmad son of Inayat ullah (Respondent No. 3 herein), against two separate Orders-in-Original Nos. 170 and 171 of 2022, both dated 13.04.2022, passed by Collector of Customs (Adjudication), Faisalabad