Law: Customs Act, 1969

Section: 193

Customs Act (IV of 1969)--Ss. 193, 194-A & 195---Customs Rules, 2001, R.103---Civil Procedure Code (V of 1908), Ss. 47(1) & 114---Constitution of Pakistan (1973), Art.199---Constitutional petition---Appeal to Appellate Tribunal under S.194-A, Customs Act, 1969---Scope---Petitioner filed review application against the order passed by Single Bench of the High Court on the ground that counsel for petitioner had stated before the High Court that he could have availed the remedy of appeal before the Tribunal and the Single, Bench on the admission of the petitioner dismissed the constitutional petition being not maintainable--Contention of the petitioner was that he had wrongly submitted that the remedy of filing an appeal under S.194-A of the Customs Act, 1969 against the impugned order was available to him before the Tribunal---Validity---Order passed by the Collector (Appraisement) or any other Collector in accordance with powers vested to him under the proviso to sub-rule 2 of R.103 of the Customs Rules, 2001, was not an order passed either by Collector (Appeals) under S.193 nor an order passed by the Board or Collector of Customs under S.195 and therefore no appeal could be filed against such order before the Tribunal under S.194-A of the Customs Act, 1969---Single Bench had passed order on mistaken admission made by counsel for the petitioner---High Court allowed the review application and recalled the order passed by Single Bench and held that constitutional petition should be considered to be pending before Single Bench. ORDER MUHAMMAD ATHAR SAEED, J.---This application has been filed for review of order of this Court dated 12-8-2009 by which we had dismissed the petition because on that date the learned counsel for petitioner had stated that he could have availed the remedy of appeal before the Tribunal and since it was admitted that remedy of appeal was available to the petitioner, therefore, without exhausting this remedy, this petition was held not to be maintainable and as such it was dismissed. Hence this review application. 2. We have heard Mr. Muhammad Yousuf Alvi learned counsel for the petitioner/applicant and Mr. Raja Muhammad Iqbal learned…

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