| Case ID |
14fad787-3fae-4912-8655-6a2881075d71 |
| Body |
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| Case Number |
Customs Appeal No.K-930 of 2010 |
| Decision Date |
Jul 05, 2013 |
| Hearing Date |
Jun 25, 2013 |
| Decision |
The Appellate Tribunal dismissed the appeal filed by Muhammad Naeem Qureshi, as it was signed and filed by his father, who lacked the legal standing to do so. According to Section 194-A of the Customs Act, 1969, only the aggrieved party can file an appeal. The father was not an aggrieved party, and the appeal was deemed non-maintainable. The Tribunal emphasized that the counsel should have ensured the appeal was signed by the appellant upon his release from prison. The failure to cure the defect of locus standi rendered the appeal invalid, leading to its dismissal in limine. |
| Summary |
In the case of Customs Appeal No.K-930 of 2010, the Appellate Tribunal Inland Revenue addressed the critical issue of locus standi in appeals under the Customs Act, 1969. The case involved Muhammad Naeem Qureshi, who was incarcerated and whose father filed the appeal on his behalf. The Tribunal ruled that the appeal was invalid as it was not filed by the aggrieved party, highlighting the mandatory nature of Section 194-A that requires the appeal to be filed by the person directly affected by the order. This ruling underscores the importance of proper legal representation and adherence to procedural requirements in customs law appeals, ensuring that only those with standing can seek redress. The implications of this case extend to all legal practitioners, emphasizing the need for compliance with statutory provisions when filing appeals to uphold the integrity of the judicial process. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
CH. NAIMATULLAH,
GHULAM AHMED,
MUHAMMAD NADEEM QURESHI
|
| Lawyers |
Not available
|
| Petitioners |
MUHAMMAD NAEEM QURESHI
|
| Respondents |
COLLECTOR OF CUSTOMS,
COLLECTORATE
|
| Citations |
2013 SLD 2032,
2013 PTD 2202,
2014 PTCL 130
|
| Other Citations |
2011 CLD 408,
2006 SCMR 129
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
194
|