KARACHI: The Customs appellate Tribunal has dismissed the rectification appeal filed by Collector PaCCS against the order passed by Appellate Tribunal dated September 09, 2013 as the application lacks merit.
Ilyas Ahsen, representative of the MCC PaCCS contended that there is an apparent mistake on part of the learned Member Judicial to dismiss the appeal on the point that the appeal to the Appellate Tribunal has been filed by the Deputy Collector.
He further argued that the Appellate Tribunal has passed the order by mis-reading the provision of the section l94—A (2) of the Act. The provision of section l94 (2) of the Act only deals with the orders passed by the Collector (Appeals) under section l93 of the Act, whereas record of the case, which, as it seems, has never been read by the learned Member Judicial, shows that the order, appeared by the Collectorate, was passed by the Collector (Adjudication) under section l95 of the Act, therefore, the learned Member Judicial has made a glaring mistake by dismissing the Collectorate’s appeal filed against an order passed under section l95 of the Act, on the basis of the provisions of section 194-A (2) of the Act, which only deals with the orders passed under section l93 of the Act.
Ilyas Ahsen pointed out that it is an admitted fact that an officer of Customs, irrespective it is Collector or the Assistant Collector, may file an appeal against the orders passed by the different authorities.
The officers not below the rank of Assistant Collector are directly aggrieved with an order passed by the Collector (Appeals) to file the appeal.
He further submitted that the learned Member Judicial has made a glaring mistake to ignore the presence of the higher value invoice found from the importers’ own container as a valid evidence despite the fact that the Supreme Court of Pakistan in an identical case accepted the container found invoice as a valid evidence of value for assessment and the adjudication purpose.
Thus, in the presence of Supreme Court of Pakistan’s aforesaid judgment the learned Member Judicial conclusion, without any findings, that the appeal is found to be without any substance and do not merit consideration is an apparent mistake, on part of the learned Member Judicial, which need to be rectified.
After observing the facts and details, the Tribunal observed that Custom’s representative who has filed rectification application had acted in a must negligence careless imprudent.
The scope of the rectification is very limited which may be exercised in the event of discovery of new matter of evidence which after exercise of due diligence was not within the knowledge of the department or could not be produced by him at the time and when the order was made. It may also be exercised on account of some mistake or error apparent on the face of record.
The Supreme Court of Pakistan has consistently held that review/rectification proceedings cannot partake for rehearing of case.
Existences of one or more conditions discussed above do not warrant the rectification as prayed. Hence, the Tribunal dismissed the application.