MAROOF OIL COMPANY through Authorized Representative VS COLLECTOR OF CUSTOMS, KARACHI
2008 P T D 1296
[Karachi High Court]
Before Munib Ahmad Khan and Ghulam Dastagir Shahani, JJ
MAROOF OIL COMPANY through Authorized Representative
Versus
COLLECTOR OF CUSTOMS, KARACHI and another
Customs Reference No.236 of 2006, decided on 11/03/2008.
Customs Act (IV of 1969)---
----S. 196---Reference to High Court---Maintainability---Counsel for department had challenged maintainability of Reference on the ground that petitioner company had no privity of contract and it could not be considered as an aggrieved party within the meaning of S.196 of Customs Act, 1969 and that parties before the Appellate Tribunal were different and some other person was contesting the matter---Petitioner company having no link with the said other person, he could not be an aggrieved person within the meaning of S. 196 of Customs Act, 1969---Reference was dismissed in circumstances.
None is present for petitioner.
Raja Muhammad Iqbal for Respondents.
ORDER
According to office note, notice of this reference for today's date Was sent by post but none is present, despite several calls.
Mr. Raja Iqbal at the first hand challenged the maintainability of this reference, on the ground that petitioner Maroof Oil Company has no privity of contract, as it cannot be aggrieved within the meaning of section 196 of the Customs Act. He submits that parties before the Tribunal were different and one Muhammad Siddique son of Daulat Khan was contesting the matter. Mr. Raja Muhammad Iqbal has referred 2004 PTD 2987 and 2006 SCMR 129 on the point of maintainability.
We have gone through the impugned order as well as the contents of this reference but we failed to link Maroof Oil Company with Muhammad Siddique, the appellant before the Tribunal. In view of the above factual position as well as on the basis of authorities cited by learned counsel, we are of the opinion that Maroof Oil Company cannot be aggrieved within the meaning of section 196, hence this reference is dismissed.
H.B.T./M-31/KReference dismissed.