Law: Customs Act, 1969

Section: 194A,194B,194C

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--Ss. 194-A, 194-B & 194-C---Constitution of Pakistan (1973), Art.199--- Constitutional petition---Dismissal of appeal on technical ground of default in appearance--Petitioner had challenged two orders of Appellate Tribunal, first through which Tribunal had dismissed the appeal filed by the petitioner for non-prosecution, while by way of second order application for restoration of appeal was dismissed---Counsel for Revenue had pleaded that since petitioner had failed to put in appearance, the Tribunal had all the legal justification to dismiss its appeal for non-prosecution---Counsel for petitioner, however denied the factum of service---Provisions of S.194-B of Customs Act, 1969, were clear that the Appellate Tribunal was required to give an opportunity of being heard to the parties to an appeal and to pass such orders as it would think fit confirming, modifying or annulling the decision or order appealed against or could remand the case to the Authority passing the order impugned before it---Substantive provisions of S.194-B of Customs Act, 1969 could not be interpreted in any other manner except that the Tribunal was competent to confirm, modify, annul as well as to remand an order appealed against, which was possible only after stating reasons therefor---Disposal of appeal for non-prosecution was not discernible from the substantive provisions of S.194-B of Customs Act, 1969---Impugned order for dismissal of the appeal for non-prosecution as also the second order refusing to restore the appeal, were set aside by High Court; consequently, the appeal filed by the petitioner would be deemed to be pending before the Tribunal to be disposed of after giving both the parties an opportunity of being heard. Walayat Flour Mills, Lyallpur v. Commissioner of Income-Tax, Rawalpindi 1973 PTD 530 and S. Chenniappa Mudalier v. Commissioner of Income Tax (1964) 10 Taxation 220 ref. ORDER NASIM SIKANDAR, J.---This constitutional petition seeks to challenge two orders of the learned Customs, Federal Excise and Sales Tax Appellate Tribunal dated 22-5-2006 and 30-4-2007. Through the first order learned Tribunal dismissed the appeal filed by the…

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