Messrs CRESCENT ENTERPRISES VS ASSISTANT COLLECTOR OF CUSTOMS and others
2005 P T D 1412
[Lahore High Court]
Before Tassaduq Hussain Jilani and Bashir A. Mujahid, JJ
Messrs CRESCENT ENTERPRISES
versus
ASSISTANT COLLECTOR OF CUSTOMS and others
Custom Appeal No.76 of 2003, decided on 14/05/2003.
Customs Act (IV of 1969)---
----S. 196---Appeal to High Court---Perishable items---Provisional release of---Appellant had submitted that goods subject-matter of appeal were perishable item and that there was a provision of provisional release of such goods and that same Adjudicating Officer before whom his case was fixed had granted relief of provisional release qua same kinds of goods to other party, but same had been refused to appellant without any justifiable reason---High Court declined comments on merits as Collector Adjudication wasalready seized of the matter and directed theappellant to appear before the Collector who would ensure that matter was decided on next date fixed before him.
Mian Abdul Ghaffar for Appellant.
ORDER
Submits that the goods subject-matter of this appeal are a perishable item that there is a provision of provisional release of goods under the Customs Act, that the same Adjudicating Officer before whom appellant's case is fixed has granted the relief of provisional release qua the same kinds of goods to another party vide order, dated 24-3-2003 (Annexure "R") but the same relief has been refused to the appellant without any justifiable reason.
2.We have gone through the order, dated 24-3-2003 to which reference has been made by appellant's learned counsel. We would not like to comment on merits at this stage as the Collector Adjudication is already seized of the matter. Let appellant appear before the said Collector who shall ensure that the matter is decided on the next date fixed before him. Disposed of.
H.B.T./C-53/LOrder accordingly.