MUHAMMAD SOHAIL vs The COLLECTOR OF CUSTOMS (APPEALS), KARACHI Ss — 2022 PTD 1545 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 1545 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: MUHAMMAD SOHAIL vs The COLLECTOR OF CUSTOMS (APPEALS), KARACHI Ss
Subject matter: Tax & Customs
Provisions referred to: S. 195-B

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

MUHAMMAD SOHAIL VS The COLLECTOR OF CUSTOMS (APPEALS), KARACHI Ss.193, 194-a & 194-B---appeal to Collector (appeals)---appeals to the appellate Tribunal---Orders of appellate Tribunal---Scope---Right of appeal is guaranteed to an aggrieved person against any decision or order passed by Customs officer within 30 & 60 days under the proviso of Ss. 193(1) & 194-a(3) of the Customs act, 1969---Right of appeal is an inalienable right and cannot be made ineffective/redundant on account of non-deposit of duty or penalty---Collector (appeals) and appellate Tribunal are bound to grant opportunity of personal hearing to the parties to the appeal in terms of Ss. 193-a(1) & 194-B(1) of the Customs act, 1969 and then pass order thereon---Even otherwise, no consequences are flowing in the expression of S. 195-B regarding the fate of appeal, in case of non-deposit of adjudged amount, thus it cannot be taken to mean that non-deposit would automatically mean rejection of appeal in limine.

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