' KARAMAT NAZIR BHANDARI, J.---This judgment will dispose of Review Application No,1-L of 1999, in Customs Appeal No,5598, Review Application No,2-L of 1999, in Customs Appeal No,56 of 1998 and Review Application No,3-L of 1999 in Customs Appeal No,57 of 1998.
2. Customs appeals were disposed of by this Court on 14-4-1999. It was held that the order of the Tribunal dated 13-4-1998 was passed without jurisdiction and was, therefore, set aside. It was, however, observed that "The result is that the revision filed by the appellant would be deemed pending which shall be decided by the competent Authority in accordance with law ".
3. In these petitions it is submitted that the order is not in accord with the statutory provision of section 196(I) (3) of the Customs Act, 1969 which provision, through sheer oversight, could not be brought to the notice of the Bench. As per the above provision, all the revisions pending with the Federal Government stood transferred to the Appellate Tribunal for decision in accordance with law. The order of the Appellate Tribunal dated 13-4-1998, it is contended, was with jurisdiction. As the appeals have not proceeded on merits, learned counsel does not pray that the order of the Tribunal should be set aside. He, however, prays that the appeals may be placed before the Division Bench for decision in accordance with law.
4. The contention seems to be correct and has to be upheld. At the time when section 196(I) was added in the Customs Act through Finance Act, 1989, and was implemented with effect from 30-3-1995, the revisions which were pending with Federal Government, stood transferred to the Appellate Tribunal. Apparently, the Tribunal, therefore was competent to decide the matter. Through oversight this statutory provision was not cited before learned Members of the Division Bench.
5. We, therefore, accept the applications and recall the judgments dated 14-4-1999 passed in Customs Appeals No,55, 56 and 57 of 1998. The appeals shall be deemed to be pending and will now be listed before the