AL-MADINA TRADERS through Proprietor VS ASSISTANT COLLECTOR (IMPORTS), 2008 PTD-LAHORE-HIGH-COURT-LAHORE 1592 (2008)

Customs Act (IV of 1969)---

----S. 194-A---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Petitioner approached the Appellate Tribunal for issuance of detailed judgment which was declined observing that one of the Members of the Tribunal had retired in the meanwhile; and other having been transferred, detailed judgment could not legally be passed by the existing Bench---Constitutional petition filed by the petitioner was accepted---Appeal filed by the petitioner would be deemed to be pending before the Tribunal to be decided in accordance with law after allowing an opportunity of hearing to the parties.

Pakistan State Oil Company Ltd. v. Collector of Customs 2005 PTD 709 rel.

Mian Abdul Ghaffar for Petitioner.

Kousar Parveen for Respondent-Revenue.

ORDER

NASIM SIKANDAR, J.---The appeal filed by the present petitioner before the Customs, Sales Tax and Federal Excise Appellate Tribunal, Lahore was disposed of on 28-11-2005 with the following words:--

"After hearing the learned counsel for the appellant and the learned D.R. Order-in-Original No.17 of 2004, dated 6-8-2004 is set aside and we remand this case back to the adjudicating authority with direction to decide this case afresh in the light of the observations as made in the judgment. Judgment in detail follows.

The appeal is disposed of accordingly."

2. The petitioner thereafter approached the Tribunal for issuance of the detailed judgment, which was declined on 4-7-2007. It was observed that one of the Members of the Tribunal having retired in the meanwhile and the other having been transferred the detailed judgment could not legally be passed by the existing Bench. Learned counsel for the petitioner in support of his contention that the Tribunal could not dispose of his appeal through a short order, relies upon re: Pakistan State Oil Company Limited v. Collector of Customs (2005 PTD 709). In that case a Division Bench of the Hon'ble Karachi Court held that in absence of any provision of law the Appellate Tribunal could not dispose of an appeal through a short order and to record its reasons later on.

3. The proposition is not seriously contested by the learned counsel for the Revenue. That being so, this petition is accepted. The appeal filed by the present petitioner shall be deemed pending before the Tribunal to be decided in accordance with law after allowing an opportunity of hearing to the parties.

H.B.T/A-53/LOrder accordingly.