Law: Customs Act, 1969

Section: 196

Customs Act (IV of 1969)--- ----S.196---Appeal to High Court---Title of appeal showing Collector of Customs as appellant, while memo. of appeal was signed and verified by Assistant Collector---High Court, with all just exceptions allowed application seeking permission to get memo. of appeal signed by Collector---Validity---Appeal under S.196 of Customs Act, 1969 on behalf of Department could be filed by Collector only and none else--Memo. of appeal was required to be signed and verified by Collector---Where signature of Collector was not affixed on memo. of appeal within period of limitation provided under law, then its subsequent signing would not cure illegality and appeal would become barred by time---Appeal signed and verified by Assistant Collector would not be competent in law---Present appeal was filed on 16-9-2002, thus, subsequent signing of memo. of appeal by Collector on 17-10-2005 would not cure illegality as appeal on such date had become barred by time---High Court dismissed appeal as non-maintainable. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---This appeal under section 196 of the Customs Act, 1969 was filed on 16-9-2002. In the title Appellant was shown as Collector of Customs (Exports) Customs House, Karachi while the memo of appeal was signed by one Feroze A. Junejo, Assistant Collector, Collectorate of Customs, (Exports). After two judgments of this Court to the effect that appeal under section 196 of the Customs Act can be filed on behalf of Department by the Collector only and none else, the learned counsel for the appellant submitted an application seeking…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492