1. The learned Members of the Tribunal while deciding Appeal No.456 of 2000 filed by Messrs City Link against Collector of Customs Adjudication Karachi-II also disposed of Appeal No.7 of 2001 of respondent Messrs Silver Corporation with the observation contained in para. 9, which is reproduced as follows:- "As regards Appeal No.7 of 2001, we accept the statement of the appellant that he did make an application for amending his bill of export as such there was no mala fide on his part. Be that as it may, the penalty is waived and a warning is given to the appellant to bp careful in future". a The above observation cannot be termed to be a judicious speaking order. Therefore, we set aside the finding and remand the case for disposal of Appeal No.7 of 2001 afresh after notice to the parties. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.