Appellate authority
Appellate authority legal meaning, translation and judicial precedents.
Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)
Subsequently Assessing Officer on the basis of different Valuation Ruling levied duty and taxes under S.80 of Customs Act, 1969 and R.438 of Customs Rules, 2001
Appellate Authority remanded the matter to Assessing Officer for decision afresh
Validity
Appellate Authority was not empowered to pass remand order against which appeal before him was filed
By passing remand order Appellate Authority acted without lawful authority / jurisdiction
Assessment order under S.81(2) of Customs Act, 1969, was to be passed prior to expiry of stipulated period of 6 months given therein i.e. on or before 23-3-2018 from date of provisional assessment i.e. 25-9-2017
Assessment Order was passed by Assessing Officer on 27-6-2018, thus the same was barred by 96 days and was without power / jurisdiction
Such order was not enforceable under law and declared value of importer stood final under S.81(4) of Customs Act, 1969
Customs Appellate Tribunal set aside order passed by Assessing Officer as well as Appellate Authority
Appeal was allowed, in circumstances.
Speaking order especially by an appellate authority should have the ingredients viz point in issue; stance taken by the parties; finding rendered by the forum below; grounds of assailing an order; independent findings based upon reasons and the final result of the appeal.
"Appellate authority", Pakistan Law Portal, available at: https://paklawportal.com/words-terms-maxims/124956003
Precedents & Case Laws citing "Appellate authority"
P L D 1980 Lahore 613
RIAZ MAHMOOD KHAN MAZARI — Petitioner Versus SALAHUDDIN ZAFAR AND 4 OTHERS-
Court: Meld, cannot challenge validity of orders passed by Election Authority as well as District Judge as Appellate Authority.-Words and phrases.1992 P L C (C
JAVID IQBAL KHAN Versus AZAD GOVERNMENT OF THE STATE OF JAMMU AND KASHMIR through Chief Secretary and 3 others
Court: Service Tribunal Azad J&K2003 P T D 1784
TARIQ IKRAM Versus INCOME-TAX APPELLATE TRIBUNAL
Court: Lahore High Court2017 C L C 196
IFTIKHAR — Petitioner Versus PROVINCIAL ELECTION COMMISSIONER ELECTION COMMISSION OF PAKISTAN, LAHORE and 2 others — Respondents
Court: Lahore2015 P L C (C
MUHAMMAD ZAMAN CHEEMA Versus PRESIDENT, THE BANK OF PUNJAB, HUMAN RESOURCE DIVISION, LAHORE and 2 others
Court: Lahore High Court1998 C L C 1879
JAMSHAID ALI ‑‑‑Petitioner Versus Sheikh MUHAMMAD AZHAR‑‑‑Respondent
Court: Lahore2006 P T D 1525
COMMISSIONER OF INCOME TAX, FAISALABAD Versus RAHIM COTTON FACTORY, FAISALABAD
Court: Lahore High Court1984 C L C 2181
Ch. ABDUL HAMEED‑ — Petitioner Versus ELECTION AUTHORITY AND OTHERS‑ — Respondents
Court: LahoreP L D 1976 Lahore 392
UNITED BANK LTD.‑Petitioner Versus ABDUL KHALIQ AND OTHERS‑Respondents
Court: --S. 15(4), Explanation read with Civil Procedure Code (V of 1908), Ss. 24, 151, 4(1), 96 & 100 and Maxim : Expressio unius est exclusio alterious‑Transfer of proceedings‑Sections 96 and 100, C. P. C., alone having been made applicable to proceedings under Ordinance VI of 1959, and section 4(1), C. P. C. not affecting any special or local law or any special form of procedure prescribed by any other law, maxim "Expressio unius est exclusio alterius", held, steps in and other provisions of C. P. C. including Ss. 24 & 151 rendered inapplicable to proceedings before Rent Controller‑High Court in circumstances, not to transfer proceedings pending before Rent Controller under S. 24 or 151, C. P. C.‑Maxim.2016 P L C (C
SALAMAT ULLAH Versus STATE LIFE INSURANCE CORPORATION OF PAKISTAN through Chairman and 2 others
Court: Lahore High Court