ORDER

Through this reference under section 196 of the Customs Act, 1969 ( Act ), inter alia, the following questions of law arising out of the impugned judgment dated 18.01.2024 passed by the Customs Appellate Tribunal, Bench-II, Lahore have been proposed for our opinion:-Whether the learned Tribunal was justified to decide the case ex-parte withoutsending a copy of appeal or hearing the Department in Customs Appeal No. 418-LB/2022 and in absence of any para wise comments by the department?Whether the impugned judgment which is passed without affording the opportunity of hearing to the appellant and without receiving the reply of the appeal is sustainable in the eye of law and is not in violation of right offair Trial as guaranteed under Article 10-A of the Constitution of Islamic Republic of Pakistan, 1973?Through the impugned consolidated judgment, two separate Customs Appeals bearing No.417/LB/2022 and No.418/LB/2022, former of the two filed by Meharban son of Abdul Jabbar (not a party in...