Law: Customs Act, 1969

Section: 194

Customs Act (IV of 1969)---Ss. 194-A & 194-C---Constitution of Pakistan (1973), Art. 199--­Constitutional petition--- Considerable interval between hearing arguments and announcing order---Effect---Judgment was reserved by Competent Authority after hearing arguments on 19-2-1986---Petitioner filed written arguments on 27-11-1986---Appeal was dismissed on 12-7-1988 after considerable delay---Validity---Impugned order was not sustainable in eyes of law and was in violation of principle of natural Justice and fairplay---High Court set aside impugned order and remanded case two Appellate Tribunal for its fresh decision within specified time. S. Iftikhar-ud-Din Haider Gardezi's case 1996 SCMR 669; Crescent Sugar Mills' case PLD 1982 Lah. 1 and Sh. Mehmood Ahmad's case PLD 1987 SC (AJ&K) 21 ref. JUDGMENT Brief facts out of which the present writ petition arises are that the respondent issued show-cause notice to the petitioner on 5-9-1984 under section 168 of Customs Act, 1969. Petitioner submitted reply of the same controverted the allegations levelled in the show-cause notice on 9-12-1984. The case of the petitioner was decided by the Collector vide order, dated 6-3-1985. Petitioner being aggrieved order of the Collector filed appeal before the Member C.B.R. on 25-3-1985 who heard the matter on 19-2-1985 and reserved the judgment and finally dismissed the appeal on 12-7-1988. Petitioner being aggrieved filed revision petition before the Member Judicial Central Board of Revenue who dismissed the same vide order, dated 14-12-1989 that the revision petition is not maintainable. 2. Learned counsel for the petitioner submits that appeal was heard by the competent Authority on 19-2-1986 and judgment was reserved and the same was dismissed on 12-7-1988. Therefore, the order of- the appellate authority is not sustainable in the eyes of law as per principle laid down by the superior Courts in the…

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