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Adjudication Powers

Adjudication Powers legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2012 PTD 1650 Customs, Federal Excise and Sales Tax Appellate Tribunal Judicial Precedent
Ss. 25 & 180(a)Summary adjudicationIssuance of show-cause notice

Issue to be determined was, whether mandatory requirement of issuance of show-cause notice prescribed in S.180(a) of the Customs Act, 1969 for the purpose of adjudication was dispensed with where the incumbent filed a request for summary adjudication

Order-in-original, had been passed by Additional Collector, without issuance of any show-cause notice to the importer on account of the plea that importer had requested for summary adjudication

Importer never requested the adjudicating Officer to summarily adjudicate the case without issuance of the show-cause notice

Request for summary adjudication implied in legal and common parlance for expeditious disposal of the matter by the adjudicating authority in face of entailing circumstances

Issuance of show-cause notice was a mandatory requirement for the adjudicating officers while adjudicating issues before them

Importers were not afforded any opportunity to put any meaningful defence at the time of hearing

Order-in-original issued by the Additional Collector of Customs, was ab initio null and void and the structure built upon that order had no legal value

Said issue was answered in the negative.

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Precedents & Case Laws citing "Adjudication Powers"

PLD 2002
Writ Petition No.903 of 2001, decided on 19th June, 2002.

P L D 2002 Peshawar 173

ARBAB AAMIR AYUB KHAN and another‑‑‑Petitioners Versus CHIEF ELECTION COMMISSIONER OF PAKISTAN,

Court:
PLC 1996
Cases Nos. 4A(45) and 24(60) of 1995, decided on 26th April, 1995.

1996 P L C 20

MUHAMMAD RAFIQUE AWAN Versus NADIR ALI and another

Court: National Industrial Relations Commission
CLD 2019
2019-April-9

2019 C L D 1015

Messrs M. NAZIR AND COMPANY, COST AND MANAGEMENT ACCOUNTANTS through Muhammad Nazir, FCMA — Appellant Versus EXECUTIVE DIRECTOR (CORPORATIZATION AND COMPLIANCE DEPARTMENT), SECP — Respondent

Court: Securities and Exchange Commission of Pakistan
PTD 2010
S.T.As. Nos. 49/LB of 2008 and 50/LB of 2008, decided on 5th October, 2009.

2010 P T D (Trib

N/A

Court: Customs, Federal Excise and Sales Tax Appellate Tribunal
PTD 1999
Civil Petitions Nos. 1986-L, 1987-L, 1995-L, 1996-L, 2012-L, 2013-L, 2016-L, 2019-L and 2020-L of 1998, decided on 24th December, 1998.

1999 P T D 2174

THE CENTRAL BOARD OF REVENUE, ISLAMABAD and others Versus SHEIKH SPINNING MILLS LIMITED, LAHORE and others

Court: Supreme Court of Pakistan
SCMR 1999
Civil Petitions Nos. 1986-L, 1987-L, 1995-L, 1996-L, 2012-L, 2013-L, 2016-L, 2019-L and 2020-L of 1998, decided on 24th December, 1998.

1999 S C M R 1442

and others — Appellants Versus SHEIKH SPINNING MILLS LIMITED, LAHORE and others — Respondents

Court: Supreme Court of Pakistan
PLD 1981
Civil Miscellaneous Petition No. 931 in Civil Appeal No. 28 of 1980, decided on 27th October, 1980.

P L D 1981 S C 108

EVACUEE TRUST PROPERTY BOARD‑Petitioner Versus Sh. HAMEED ELAHI AND ANOTHER‑Respondents

Court: ‑‑‑ O. XVI, r. 6 read with O. X, r. 2‑Interpretation of statutes Appeal‑Ex parte bearing‑Mistake of Court‑Power to rehear‑‑Bar to rehearing of case‑Attracted only in event of case having been validly adjudicated‑Appeal heard ex parte on account of a mistake of Court‑Not validly adjudicated‑Power to rehear such appeal, held, not barred and Court inherently empowered to make necessary order for ends of justice or to prevent abuse of process of Court . Appeal (civil)‑Interpretation of statutes.
PTD 2001
Writ Petitions Nos.2153 to 2158 of 2001, decided on 20th June, 2001.

2001 P T D 3466

Messrs CRESCENT TEXTILE MILLS LTD. Versus FEDERATION OF PAKISTAN and others

Court: Lahore High Court
PTD 2011
S.T.As. Nos.1763/LB, 1764/LB and 1302/LB of 2009, decided on 11th February, 2011.

2011 P T D (Trib

Messrs FLYING BOARD AND PAPER PRODUCTS LIMITED, LAHORE Versus COLLECTOR, SALES TAX, LAHORE

Court: Inland Revenue Appellate Tribunal of Pakistan
PTD 2018
Civil Appeal No.266 of 2017, decided on 26th April, 2018.

2018 P T D 1922

ADDITIONAL COLLECTOR CENTRAL EXCISE AND SALES TAX Versus MANGLA METALS (PVT.) LTD. through Chief Executive/Principle Officer, Mirpur

Court: Supreme Court (AJ&K)