Law:

Section:

Civil Procedure Code (V of 1908)------S.47 & O.XXI, R.10---Execution of decree---Application for---Counsel for -debtors had placed on record the photocopy of the order passed on application for execution and submitted that directions contained in the and decree had been fully complied with and that execution had served its purposes---Validity---Question whether the order was passed rightly or wrongly, could not be undergone in the execution application and order in that respect could only be assailed before other forums provided under the relevant law---Execution application was disposed of in above terms---Decree-holder was at liberty to assail order in question in accordance with law---Counsel for debtors submitted that he did not want to press application, same was dismissed. Khalid Jawed Khan for Decree-holders. S. Tariq Ali, Federal Counsel for Judgment-debtor No.1. S. Mohsin Imam for Judgment-debtors Nos.2 and 3. ORDER NADEEM AZHAR SIDDIQI, J.--- The learned counsel for the J.Ds. Nos.2 and 3 has placed on record the photocopy of the order, dated 1-8-2007 and submits that by passing order, dated 1-8-2007 the directions contained in the judgment, dated 7-9-2006 and decree, dated 12-2-2007 have been fully complied with and the execution has served its purposes. The learned counsel for the D.H. submits that the Collector of Custom (Sales Tax, Central Excise) Adjudication-III has decided three appeals vide separate order, dated 26-2-2004 by which the department was directed to examine/consider/sanction refund claim of the D.H. within the parameters of law and prevalent practice. He further submits that the order, dated 1-8-2007 is based on the pleas which were already rejected by the Collector Adjudication vide order, dated 26-2-2004 and the order, dated 1-8-2007 is not in compliance of the judgment and decree as well as order, dated 11-5-2007 passed in the execution application. He further submits that D.H. has no other remedy available under the law and the order, dated 1-8-2007 can be examined in this execution application to the extent whether the said order, dated 1-8-2007 is infirmity with the direction issued vide order, dated 7-9-2006. In reply Mr.…

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