THE STATE through Directorate-General of Inspection and Internal Audit
This matter concerns two criminal petitions filed by the State through the Directorate-General of Inspection and Internal Audit, seeking leave to appeal against a lower court decision. The core legal question presented to the Supreme Court of Pakistan involves the interpretation of the standing and authority of the Director-General of Inspection and Internal Audit to initiate an appeal under the Customs Act, 1969. Specifically, the petitioner relies on the statutory language of Section 185 of the Customs Act, 1969, arguing that the term "any person" encompasses the Director-General, thereby granting the necessary locus standi to file such an appeal. The petitioner further references established precedent, specifically the Full Bench judgment in The State through Collector Customs and Excise, Quetta v. Azam Malik and others (PLD 2005 SC 686), to support this interpretation. Upon consideration of these contentions, the Supreme Court granted leave to appeal in both petitions to examine whether the Director-General is a competent authority to file an appeal under the relevant provisions of the Customs Act, 1969, in light of the cited judicial authority.
- Is the Director-General of Inspection and Internal Audit a competent authority to file an appeal under Section 185 of the Customs Act, 1969?
- Does the term 'any person' in Section 185 of the Customs Act, 1969 include the Director-General of Inspection and Internal Audit for the purpose of filing an appeal?
- Section 185, Customs Act 1969
ORDER
' ABDUL HAMEED DOGAR, J.--- By common order we propose to dispose of Criminal Petitions Nos.13- K and 19-K of 2004 as identical question of fact and law is involved.
2. In support of grant of leave, learned counsel for the petitioner contended that Director-General of Inspection and Internal Audit was A competent to file appeal in terms of section 185 of Customs Act, 1969. According to him, word "any person" has been elaborately discussed by a Full Bench of this Court in a case reported as The State through Collector Customs and Excise, Quetta v. Azam Malik and others PLD 2005 SC 686 as such leave to appeal may be granted.
3. Accordingly, leave to appeal is granted in both petitions to consider, inter alia, the above contentions in the light of above referred judgment.