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. Jawad S. Khawaja and another v. Federation of Pakistan and others PLD 2024 SC 337; Tahir Mehmood v. The State 1997 PCr.LJ 565; Muhammad Umair v. The State and another 2024 PCr.LJ 183; Rajab Ali v. The State 2019 MLD 1713 and Muhammad Yousaf v. Province of Sindh and others 2024 SCMR 1689 ref. 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 withoutsending 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 son of Abdul Jabbar (not a party in this reference) and latter by Israr Ahmad son of Inayat ullah (Respondent No.3 herein), against two separate…