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Customs Appellate Tribunal 2016 General Clauses Act (X of 1897)

2016 PTD 1767

Speaking order; essential of
Messrs EMAAN IMPEX (PVT.) LTD., KARACHI
Appellant
VS
The ASSISTANT COLLECTOR OF CUSTOMS and another
Respondent

Case Laws / Head Notes / Paras

Speaking order, essential of---Directions of Federal Board of Revenue were to be adhered to in terms of S. 233 of Customs Act, 1969 keeping in view principles of natural justice, fair play and ratio decidendi---Perusal of order in question showed that department had not passed the same with application of mind and as per essence and spirit of law---Department intentionally and purposely had not rebutted a single ground of appeal filed before it by the party and had passed a sketchy, vague, cursory and non-speaking order, confirming that it had been passed not on objective consideration rather on personal whims and wishes---Such order was termed as illegal, void and arbitrary and as result of misuse of authority vested with department---No authority was available with department to pass suc...