Law: Customs Act, 1969

Section: 196

[Customs Act (IV of 1969)].........S 196---Order passed by Customs, Excise and Sales Tax Appellate Tribunal had been challenged on the ground that said order was sketchy and non-speaking order inasmuch as various grounds urged by the appellant were neither noted nor answered by the Tribunal--­Order passed by Appellate Tribunal did not meet the requirements of a judicial order which must contain contentions raised before Tribunal and its reasoning for recording some conclusion---Sketchy and non-speaking order of Appellate Tribunal, was set aside and matter was remanded to Tribunal to decide afresh in accordance with law within stipulated period. ORDER ANWAR ZAHEER JAMALI, J.--­By this Special Customs Appeal under section 196 of the Customs Act, 1969, order dated 17-11-1999 passed by Customs, Excise and Sales Tax Appellate Tribunal, Karachi has been impugned by the appellant. 2. Learned counsel for the appellant after making reference to the facts narrated in the memo. of appeal contended that the impugned order is a sketchy and non­ speaking order inasmuch as various grounds urged by the appellant were neither noted nor answered by the Tribunal. In this context learned counsel referred Grounds Nos. 'B' to 'F' of this memo. of appeal and contended that these grounds were urged by the appellant before the Tribunal which passed the impugned order but the same were not adverted to. Relying on the order dated 25-5-2001 in Special Customs Appeal No.56 of 2000 he submitted that the impugned order may be set aside and case be remanded to the Customs, Excise and Sales Tax Appellate Tribunal for fresh disposal in accordance with law. 3. In the case referred by the learned counsel, a…

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