COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (MCC), ISLAMABAD vs SUGI DUTY FREE SHOP (PVT — 2022 PTD 1638 ISLAMABAD

Case information

Citation: 2022 PTD 1638 ISLAMABAD
Court: Islamabad High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (MCC), ISLAMABAD vs SUGI DUTY FREE SHOP (PVT
Subject matter: Criminal
Provisions referred to: S. 13; S. 194-

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

COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (MCC), ISLAMABAD VS SUGI DUTY FREE SHOP (PVT.) LTD. Ss.194-a & 13---appeal to the appellate Tribunal---Power to license private ware-houses---Scope---Department assailed order passed by Customs appellate Tribunal on the ground that since the order in original was passed under S. 13, therefore, Customs appellate Tribunal did not have jurisdiction to entertain appeal as remedy of an appeal against order passed under S. 13 is not provided under S. 194-a---Validity---Section 194-a did not provide a right of an appeal against an order passed under S. 13 by Collector of Customs (adjudication)---Order passed by Customs appellate Tribunal was set aside and the reference was answered in affirmative.

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