ANWAR ZAHEER JAMALI, J.- By this Special Customs Appeal under Section 196 of the Customs Act, 1969, order dated 17.11.1999 passed by Customs Excise and Sales Tax Appellate Tribunal, Karachi has been impugned by the appellant.
2. Learned counsel for the appellant after making reference to the facts narrated in the memo, of appeal contended that the impugned order is a sketchy and nonspeaking order inasmuch as various grounds urged by the appellant were neither noted nor answered by the Tribunal. In this context learned counsel referred grounds Nos. 'B' to 'F' of this memo, of appeal and contended that these grounds were urged by the appellant before the Tribunal which passed the impugned order but the same were not adverted to. Relying on the order dated 25.5.2001 in Special Customs Appeal No. 56/2000 he submitted that the impugned order may be set aside and case be remanded to the Customs Excise and Sales Tax Appellate Tribunal for fresh disposal in accordance with law.
3. In the case referred by the learned counsel, a Division Bench of this Court had set aside the order of Tribunal with the following observations:- "We may add that every Tribunal, Authority or Administrative Agency dealing with the rights of citizen in required to pass reasoned orders in accordance with the mandatory provisions of Section 24-A of the General Clauses Act. We would therefore, allow all these appeals and remand the same in the Tribunal for passing reasoned orders after affording fresh hearing to the parties."
4. In this appeal earlier respondents were served through publication but nobody bothered to appear. Intimation notice for today's date of hearing has been issued to them at their given address, but again nobody is present.
5. Having gone through the material available on record and the case referred by the learned counsel we are persuaded to agree with the contention of the learned counsel for the appellant that the impugned order is a sketchy and non-speaking order, it does not meet the requirement of a judicial order which must contain the contentions raised before the Tribunal and its reasoning for recording some conclusion.
For the foregoing reasons this appeal is allowed, the impugned order is set aside and the matter is remanded to Customs Excise and Sales Tax Appellate Tribunal for fresh decision of appeal within sixty days from the date of this order, in accordance with law.