1. ' According to office note, notice of this reference for today's date Was sent by post but none is present, despite several calls.
2. ' Mr. Raja Iqbal at the first hand challenged the maintainability of this reference, on the ground that petitioner Maroof Oil Company has no privity of contract, as it cannot be aggrieved within the meaning of section 196 of the Customs Act. He submits that parties before the Tribunal were different and one Muhammad Siddique son of Daulat Khan was contesting the matter. Mr. Raja Muhammad Iqbal has referred 2004 PTD 2987 and 2006 SCM R 129 on the point of maintainability.
3. We have gone through the impugned order as well as the contents of this reference but we failed to link Maroof Oil Company with Muhammad Siddique, the appellant before the Tribunal. In view of the above factual position as well as on the basis of authorities cited by learned counsel, we are of the opinion that Maroof Oil Company cannot be aggrieved within the meaning of section 196, hence this reference is dismissed.