| Citation(s) |
|---|
| 2003 SLG 479 2003 SLD 479 2003 PTCL 589 2003 PTD 1857 |
Appellate Tribunal Inland Revenue
Appeals Cases Nos. Cus. A-190/Transfer/PB of 2002 to Cus. A-199/Transfer/PB of 2002, 679/Transfer/PB/2002 to 688 and Cus. A-689/ Transfer/PB/2002 to 698, decision dated: 17-04-2003
RAJ MUHAMMAD KHAN, MEMBER (JUDICIAL) S.M. KAZIMI, MEMBER. (TECHNICAL)
Issac Ali Qazi on behalf of Appellant No. 1 (in 10 Appeals Cases Nos. Cus. A-190/Transfer/PB. to Cus. A-199/Transfer/PB of 2002). Anwar Shah on behalf of Appellants Nos.2 and 3 in Appeals Cases Nos. 679/Transfer/PB to 688 of 2002 and Appeals Cases Nos. C
Appeals Cases Nos. Cus. A-190/Transfer/PB of 2002 to Cus. A-199/Transfer/PB of 2002, 679/Transfer/PB/2002 to 688 and Cus. A-689/ Transfer/PB/2002 to 698, decision dated: 17-04-2003
RAJ MUHAMMAD KHAN, MEMBER (JUDICIAL) S.M. KAZIMI, MEMBER. (TECHNICAL)
Issac Ali Qazi on behalf of Appellant No. 1 (in 10 Appeals Cases Nos. Cus. A-190/Transfer/PB. to Cus. A-199/Transfer/PB of 2002). Anwar Shah on behalf of Appellants Nos.2 and 3 in Appeals Cases Nos. 679/Transfer/PB to 688 of 2002 and Appeals Cases Nos. C
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Law: Customs Act, 1969
Section: 3
(a) Customs Act (IV of 1969)--S. 3--Appointment of Officers of Customs---Officers of Customs were specified under S.3 of the Customs Act, 1969, which include Chief Collector, Assistant Collector, Additional Collector, Deputy Collector and any other Officer of Customs with any other designation--Superintendents of Customs, Inspectors of Customs, Preventive Officers of Customs, Principal Appraisers of Customs, Appraisers of Customs and Examiners of Customs were Customs Officers within the meaning of S.3 of the Customs Act, 1969---To become the appropriate Officers of Customs under S.2(b) of the Customs Act, 1969, such Officers had to be assigned the functions for which they were appropriate Officers of Customs---Such assignment of functions may come from the provisions of the Customs Act, 1969 or the Rules made thereunder or under a notification to be issued by the Central Board of Revenue. (b) Customs Act (IV of 1969)--- ----Ss. 3, 4 & 6---Appointment of Officers of Customs---Officers of Directorate General of Inspection & Audit (Cus. & CE) and/or Directorate General of Intelligence and Investigation (Customs & CE), irrespective of their designation and grade, were Officers of Intelligence & Investigation (Cus. & CE) and not the Officers of the Customs in the ordinary sense and had to be specifically assigned functions in terms of Ss. 3, 4 and/or 6 of the Customs Act, 1969, or under the relevant provisions of the Customs Act, 1969 for being empowered to exercise those functions. (c) Customs Act (IV of 1969)--- ----Ss. 3, 2(b), 4 & 6---Appointment of Officers of Customs---Examiner of Intelligence & Investigation---Status---Examiner of Intelligence & Investigation was neither an Appropriate Officer of Customs nor an Officer of Customs nor an Officer entrusted with the powers to exercise functions of a Customs Officer under Ss. 2(b), 3, 4 & 6 of the Customs Act, 1969---All acts performed by the said officer as an Officer of Customs were invalid, void and ultra vires and of no legal consequence. (d) Customs Act (IV of 1969)--- -----S. 156(1), Cl. (82)---Punishment for offences---Jurisdiction--Provision of Cl. (82) of…
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