| Case ID |
dff632c7-9622-4ff6-97d3-c24ad50a0904 |
| Body |
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| Case Number |
Custom Appeal No.K-731 of 2007 |
| Decision Date |
Dec 10, 2009 |
| Hearing Date |
Feb 02, 2010 |
| Decision |
The Appellate Tribunal ruled that the provisions of Section 194-B of the Customs Act, 1969 clearly indicate that the Tribunal has the authority to confirm, modify, annul, or remand an order that is under appeal. The Tribunal found that dismissing an appeal for non-prosecution was not permissible without giving the parties an opportunity to be heard. Consequently, the order dismissing the appeal was recalled, restoring the appeal to its original position. The office was instructed to notify the parties for a hearing on February 2, 2010. |
| Summary |
In the Custom Appeal No.K-731 of 2007, the Appellate Tribunal addressed the powers granted under Section 194-B of the Customs Act (IV of 1969). This case revolved around the Tribunal's authority to manage appeals, emphasizing that dismissing an appeal for non-prosecution is not permissible without affording the parties a chance to present their case. The decision clarified the procedural rights of appellants and reinforced the importance of due process in appellate proceedings. The ruling highlighted the Tribunal's responsibilities to ensure fair hearings and uphold justice, ultimately restoring the appeal to its original status. This case is significant for its implications on administrative law and the procedural safeguards for appellants in customs matters. |
| Court |
Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
MS. KAUSAR SULTANA HUSSAIN
|
| Lawyers |
Mr. Afzal Awan
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2010 SLD 2167,
2010 PTD 948
|
| Other Citations |
2008 PTD 1958
|
| Laws Involved |
Customs Act (IV of 1969)
|
| Sections |
194-B
|