Procedure of Appellate Tribunal
Procedure of Appellate Tribunal legal meaning, translation and judicial precedents.
Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)
Department raised an objection that before the Appellate Tribunal only single Member had heard the appeal and had decided the same in the absence of Member Technical
Held; subsections (3) & (4) of S. 194C of Customs Act, 1969, clarified that the Single Member Bench of the Tribunal had the jurisdiction to decide certain class of cases, but the jurisdiction was dependent upon and circumvented by certain conditions
Such was an internal administrative arrangement
Chairman was entitled to assign it to any of the Members of the Bench
Preliminary objection of the department was turned down.
Held, where the core issues were not addressed in an order of the Appellate Tribunal, then the same would not be in conformity with provisions of S.24-A of the General Clauses Act, 1897 and such an order was liable to be set aside by High Court while exercising jurisdiction under S. 196 of the Customs Act, 1969.
Order of Bench of Tribunal was binding on other Benches of the Tribunal and no deviation was permitted.
"Procedure of Appellate Tribunal", Pakistan Law Portal, available at: https://paklawportal.com/words-terms-maxims/124954999
Precedents & Case Laws citing "Procedure of Appellate Tribunal"
2009 P T D 266
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PACCS, KARACHI Versus MUZAMMIL AHMAD
Court: Karachi High Court2020 P T D 269
Messrs STANDARD MANUFACTURING COMPANY (PVT.) LIMITED Versus COLLECTOR CUSTOMS and others
Court: Lahore High Court2015 P T D 1080
COLLECTOR OF CUSTOMS, through Additional Collector of Customs Versus Messrs HAJI BALLOW KHAN and another
Court: Balochistan High Court2017 P T D 381
COLLECTOR OF CUSTOMS, CUSTOM HOUSE, KARACHI Versus Syed REHAN AHMED
Court: Supreme Court of Pakistan2017 S C M R 152
COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, KARACHI — Appellant Versus Syed REHAN AHMED — Respondent
Court: Supreme Court of Pakistan2026 P T D 434
The DIRECTOR CUSTOM HOUSE, LAHORE and others Versus Messrs DUTY FREE SHOP LIMITED SIALKOT and others
Court: Lahore High Court2010 P T D 1024
DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS AND EXCISE), FAISALABAD and another Versus BAGH ALI
Court: Lahore High Court2026 P T D 662
COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE, AIRPORT ROAD, QUETTA and others Versus SHER ALI and others
Court: Balochistan High Court2025 P T D 1562
COLLECTOR OF CUSTOMS, through Additional Collector of Customs, MCC Gawadar, Custom, Gaddani Versus Messrs MEHBOOB STEEL PIPE INDUSTRY and another
Court: Balochistan High Court2022 P T D 1302
Messrs QUICK CONTRACTOR AND TRADERS and others Versus FEDERATION OF PAKISTAN and others
Court: Sindh High Court