1. It has been stated by the Mr. Khawaja Naveed Ahmed learned counsel for the petitioner that in the auction held by the Collector of Customs, the petitioner had made highest bid for purchasing 16 lots of un-cleared goods (75 packages) as stated in para. 1 of the petition and in consequence thereof he made payment of a sum of Rs.400,000 whereupon delivery of the goods in question was ordered, but subsequently the Assistant Collector of Customs (Appraisement Auctions), respondent No.3 issued directions to the Trustees of Port of Karachi, respondent No.4 for not handing over delivery of the said 16 lots till final decision by the customs authority. Mr. Khawaja Naveed Ahmed advocate further submitted that till today no decision has been taken as per his knowledge.
2. Mr. Sajjad Ali Shah learned Standing Counsel drew our attention to Rule 24 of the Registration of Auctioneers and Auction Procedure. Rules, 1980 (hereinafter referred to as the Rules) framed by the Central Board of Revenue in pursuance of the powers conferred upon by it by section 219 of the Customs Act read with sections 169 and 201 thereof, which empowers the Collector of 'Customs to accept and reject any bid or offer given at any auction proceeding without assigning any reason at any time before'delivery of the auctioned goods is handed over to the successful bidder, and as such directions issued to the Karachi Port Trust for not handing over the auctioned goods to the petitioner could not be said to be an illegal or unlawful order inasmuch as it was made in pursuance of the powers conferred upon it.
3. The grievance of the petitioner is that after issuing directions for not handing over the delivery of the said goods to the petitioner no further action was taken which was necessarily required to be taken in view of the provisions contained under Rule 24 of the Rules, 1980, and requested that directions may be issued to the concerned respondents to decide the case as deemed fit in view of the facts and circumstances of the case. Mr. Sajjad Ali Shah has no objection to this proposal.
4. Accordingly, we remand the case to the Collector of Customs (Appraisement), respondent No.1 to decide the matter in accordance with the provision of Rule 24 of the Rules, 1980 within six (6) weeks from the date this order is brought to his notice under intimation to this Court, C.M.A./M-182/.K