K.K. MART (MULTAN) vs S.S — 2022 PTD 642 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 642 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: K.K. MART (MULTAN) vs S.S
Subject matter: Tax & Customs
Provisions referred to: S. 196---

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

K.K. MART (MULTAN) VS S.S. TRADERS R.4---Customs act (IV of 1969) S.196---adjudication by Customs appellate Tribunal---Distribution of work among Benches---Transfer of pending appellate matter to another Bench---Scope---Question before High Court was whether matter pending before appellate Tribunal before the Bench at city "K" could be, on an urgent application by respondent, transferred to Bench at city "I" and decided by said Bench on same date---Held, that record revealed that transfer was made on an urgent hearing application and not a proper transfer application and Customs, Federal Excise and Sales Tax appellate Tribunal (Procedure) Rules, 2006 did not permit such an act of transfer by Chairman appellate Tribunal---Impugned order was also passed in absence of the other party which could not be sustained by law---Matter was remanded to appellate Bench at city "K" for decision afresh after hearing all parties---Reference was answered, accordingly.

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