| Case ID |
decaa72d-52e7-46a2-b7e5-48870a24c70e |
| Body |
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| Case Number |
C.M. No. 54/2004 in Customs Appeal No. 1648/LB/200 |
| Decision Date |
Apr 01, 2004 |
| Hearing Date |
Mar 30, 2004 |
| Decision |
The Appellate Tribunal ordered the Collector of Customs, Lahore to comply with the Tribunal's remand order and set a deadline for the hearing of the cases. The Tribunal found that the Collector had not complied with previous orders and granted an extension of forty-five days for the finalization of the cases. The Tribunal emphasized the importance of adhering to judicial orders and expressed concerns over the lack of written commitment from the Collector regarding compliance. The Tribunal noted the previous failures in compliance and instructed immediate action to ensure that the cases are resolved efficiently within the stipulated timeframe. |
| Summary |
In the case of M/s. Millat Tractors Ltd. vs. Collector of Customs, the Appellate Tribunal Inland Revenue addressed the issue of compliance with remand orders under the Customs Act, 1969. The Tribunal highlighted the Collector of Customs, Lahore's failure to adhere to previous directives, leading to delays in the adjudication of cases. The Tribunal mandated that the Collector fix a hearing within one week and conduct continuous hearings to resolve the cases within forty-five days. This decision underlines the judicial authority of the Tribunal and reinforces the obligation of the Collector to comply with its orders, emphasizing the importance of timely justice in customs matters. The case exemplifies the challenges faced in administrative compliance and the need for accountability in adjudicative processes. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Collector of Customs, Lahore
|
| Judges |
MIAN MUHAMMAD JAHANGIR, MEMBER (JUDICIAL),
MR. SARFRAZ AHMAD KHAN, MEMBER (TECHNICAL)
|
| Lawyers |
Mian Abdul Ghaffar,
Mr. Malik Muhammad Arshad
|
| Petitioners |
M/S. MILLAT TRACTORS LTD.
|
| Respondents |
COLLECTOR OF CUSTOMS,
Mr. M. B. Tahir, SDR,
Mr. Masood Javed, Appraiser
|
| Citations |
2004 SLD 801,
2004 PTCL 290
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
194,
223
|