NASIM SIKANDAR, J.---The only grievance expressed through this Constitutional petition appears to be the non-hearing of the appeal pending before the respondent No,3 Customs, Central Excise and Sales Tax Appellate Tribunal, Lahore. It is claimed that the appeal filed by the petitioner has already been heard by the learned Tribunal. However, their judgment is awaited. It is further stated that despite the fact that learned Tribunal has reserved its judgment the respondent-revenue is bent upon enforcing the recovery which is a subject-matter of appeal before the Tribunal.
2. Learned counsel for the petitioner submits and I will agree that the Tribunal being the first extra Departmental Appellate forum, an assessee is entitled to interim relief till the matter is decided by him. Accordingly the prayer for interim relief till the decision of the appeal by A the Tribunal is allowed. He will decide the appeal within 15 days from the date this order is conveyed to them.
3. Till then no coercive mode of recovery shall be enforced against the petitioner. In case any order enforcing the recovery has already been issued it shall forthwith cease to have effect for the aforesaid period.
4. Disposed of. 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.