Law: Customs Act, 1969

Section: 196

Customs Act (IV of 1969)---S. 196---Constitution of Pakistan (1973), Art. 185(3)---Appellate jurisdiction of High Court---Powers---Remand of case to Authorities for decision afresh---Consignment imported by the petitioner was confiscated by Adjudicating Officer---High Court in exercise of powers conferred under S.196 of Customs Act, 1969, remanded the matter to the Authorities for decision afresh---Validity---High Court had rightly pointed out certain illegalities in the procedure adopted by Appellate Tribunal---High Court having passed only a remand order, the petitioner would be well within his right to raise all objections before the Appellate Tribunal---Supreme Court declined to interfere with the passed by High Court---Leave to appeal was refused. Civil Appeal No.377 of 2001 distinguished. JUDGMENT TANVIR AHMED KHAN, J.---Leave to appeal is sought against the judgment, dated 30th of May, 2002, whereby appeal filed by the respondent was accepted and the case was remitted to the learned Custom Excise and Sales Tax Appellate Tribunal (hereinafter referred to as Tribunal) to decide the matter. 2. Facts briefly are that the petitioner imported, an assignment which was confiscated by the Adjudicating Officer. The matter was agitated before the Tribunal comprising of learned Chairman and the Member Technical. The learned Chairman disagreed with the proposed order recorded by Member Technical, whereupon he framed a question and referred the same to the Third Member Technical based at Karachi. The Third Member agreed with the proposed order of the Chairman,…

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