COLLECTOR OF CUSTOMS (EXPORTS), KARACHI VS Messrs TAHIR FABRICS, LAHORE, 2006 PTD-KARACHI-HIGH-COURT-SINDH 985 (2005)

Customs Act (IV of 1969)---

----S.196---Appeal to High Court---Title of appeal showing Collector of Customs as appellant, while memo. of appeal was signed and verified by Assistant Collector---High Court, with all just exceptions allowed application seeking permission to get memo. of appeal signed by Collector---Validity---Appeal under S.196 of Customs Act, 1969 on behalf of Department could be filed by Collector only and none else--Memo. of appeal was required to be signed and verified by Collector---Where signature of Collector was not affixed on memo. of appeal within period of limitation provided under law, then its subsequent signing would not cure illegality and appeal would become barred by time---Appeal signed and verified by Assistant Collector would not be competent in law---Present appeal was filed on 16-9-2002, thus, subsequent signing of memo. of appeal by Collector on 17-10-2005 would not cure illegality as appeal on such date had become barred by time---High Court dismissed appeal as non-maintainable.

Raja Muhammad Iqbal for Appellant.

Nemo for Respondents.

Date of hearing: 8th December, 2005.

JUDGMENT

MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---This appeal under section 196 of the Customs Act, 1969 was filed on 16-9-2002. In the title Appellant was shown as Collector of Customs (Exports) Customs House, Karachi while the memo of appeal was signed by one Feroze A. Junejo, Assistant Collector, Collectorate of Customs, (Exports). After two judgments of this Court to the effect that appeal under section 196 of the Customs Act can be filed on behalf of Department by the Collector only and none else, the learned counsel for the appellant submitted an application seeking permission to get the memo. of appeal signed by the Collector. The application was allowed with all just exceptions. Subsequently, the judgments of this Court came for consideration before A the Hon'ble Supreme Court. The Hon'ble Supreme Court refused to grant leave to. appeal and passed a detailed judgment holding that an appeal under section 196 of the Customs Act can be filed by Collector only and none else. The view taken by this Court was, thus, upheld by the Hon'ble Supreme Court further holding that memo. of appeal was required to be signed and verified by the Collector and if it is signed by any other subordinate official and the signature of Collector is not fixed on memo. of appeal within the period of limitation provided in law, the subsequent signature of the Collector on the memo. of appeal after expiry of period of limitation shall not cure the illegality and the appeal) shall become barred by time.

Respectfully following the judgment of the Hon'ble Supreme Court, referred to above, it is held that this appeal which was signed and verified by an Assistant Collector was not competent in law and subsequent signature of Collector on the memo. of appeal on 17-10-2005 shall not cure the illegality as the appeal on that date had become barred by time. The appeal stands dismissed as not maintainable.

S.A.K./C-4/K????????????????????????????????????????????????????????????????????????????????????? Appeal dismissed.