2002 PLP 1658 (MLD)
NAUBAHAR BOTTLING CO LTD‑‑‑Petitioner Versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL and 2 others‑‑‑Respondents
| Citation | 2002 PLP 1658 (MLD) |
| Forum / Court | Lahore |
| Bench Members | Karamat Nazir Bhandari, Ijaz Ahmad Chaudhary and Mian Saqib Nisar, JJ |
| Parties | NAUBAHAR BOTTLING CO LTD‑‑‑Petitioner Versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL and 2 others‑‑‑Respondents |
Q1: What are the key laws and sections cited in 2002 PLP 1658 (MLD)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 1658 (MLD)?
The case was heard and decided by the Lahore bench comprising: Karamat Nazir Bhandari, Ijaz Ahmad Chaudhary and Mian Saqib Nisar, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 1658 (MLD) (NAUBAHAR BOTTLING CO LTD‑‑‑Petitioner Versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL and 2 others‑‑‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- Aftab Ahmed Khan for Petitioner.
- Asad Manzoor Butt and K.M. Virk for Respondent No.3
- Date of hearing: 15th April, 2002.
Headnotes / Summary
Customs Act (IV of 1969)‑‑‑ ‑‑‑‑S.196(I) [as added by Finance Act (V of 1989)]‑‑‑Civil Procedure Code (V of 1908), S.114 &. O. XLVII, R.1‑‑‑Order passed by High Court in appeal‑‑‑Review petition‑‑‑High Court while setting aside order of Tribunal being without jurisdiction had observed in its order dated 14‑4‑1999 that revision filed by appellant would be deemed pending and decided by Competent Authority in accordance with law‑‑ Section 196(1) was added in Customs Act, 1969 through Finance Act, 1989, which was implemented w.e.f. 30‑3‑1995, whereby revisions pending with Federal Government stood transferred to Tribunal, which was competent to decide them‑‑‑Such statutory provisions could not be cited before High Court due to oversight‑‑‑High Court accepted review petition and recalled its order dated 14-4‑1999 by observing that appeals would be deemed to be pending and listed before appropriate Bench of High Court.
Judgment & Decree
KARAMAT NAZIR BHANDARI, J.‑‑‑This judgment will dispose of Review Application No.1‑L of 1999, in Customs Appeal No.5598, Review Application No.2‑L of 1999, in Customs Appeal No.56 of 1998 and Review Application No.3‑L of 1999 in Customs Appeal No.57 of 1998.
2. Customs appeals were disposed of by this. Court on 14‑4‑1999. It was held that the order of the Tribunal dated 13‑4‑1998 was passed without jurisdiction and was, therefore, set aside. It was, however, observed that "The result is that the revision tiled by the appellant would be deemed pending which shall be decided by the competent Authority in accordance with law ".
3. In these petitions it is submitted that the order is not in accord with the statutory provision of section 196(I) (3) of, the Customs Act, 1969 which provision, through sheer oversight, could‑not be brought to the notice of the Bench. As per the above provision, all the revisions pending with the Federal Government stood transferred to the Appellate Tribunal for decision in accordance with law. The order of the Appellate Tribunal dated 13‑4‑1998, it is contended, was with jurisdiction. As the appeals have not proceeded on merits, learned counsel does not pray that the order of the Tribunal should be set aside. He, however, prays that the appeals may be placed before the Division Bench for decision in accordance with law.
4. The contention seems .to be correct and has to be upheld. At the time when section 196(I) was added in the Customs Act through Finance Act, 1989, and was implemented with effect from 30‑3‑1995, the revisions which were pending with Federal Government, stood transferred to the Appellate Tribunal. Apparently, the Tribunal, therefore was competent to decide the matter. Through oversight this statutory provision was not cited before learned Members of the Division Bench.
5. We, therefore, accept the applications and recall the judgments dated 14‑4‑1999 passed in Customs Appeals No.55, 56 and 57 of 1998. The appeals shall be deemed to be pending and will now be listed before the Appropriate Bench. No order as to costs. S.A.K./N‑185/L Applications accepted.