QUICK CONTRACTOR AND TRADERS vs FEDERATION OF PAKISTAN S — 2022 PTD 1302 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1302 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: QUICK CONTRACTOR AND TRADERS vs FEDERATION OF PAKISTAN S
Subject matter: Tax & Customs
Provisions referred to: S. 194C---P; S. 194C

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

QUICK CONTRACTOR AND TRADERS VS FEDERATION OF PAKISTAN S.194C---Procedure of appellate Tribunal---Scope---Department raised an objection that before the appellate Tribunal only single Member had heard the appeal and had decided the same in the absence of Member Technical---Held; subsections (3) & (4) of S. 194C of Customs act, 1969, clarified that the Single Member Bench of the Tribunal had the jurisdiction to decide certain class of cases, but the jurisdiction was dependent upon and circumvented by certain conditions---Such was an internal administrative arrangement---Chairman was entitled to assign it to any of the Members of the Bench---Preliminary objection of the department was turned down.

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