KARACHI: Setting aside an order passed by Special Customs Appellate Tribunal, a customs appellate bench of High Court of Sindh remanded a case of release of alleged smuggled goods to Adjudicating Officer to pass a well reasoned order.
The bench was hearing a Special Customs Reference Application (SCRA) filed by Collector of Customs against Abdul Nasir Shan and another, owners of goods in dispute (15000 yards cloth), impugning order of tribunal in an appeal K-1079/2019.
Khalid Rajpar advocate appearing for the applicant department said that Tribunal has ordered release of smuggled goods.
The counsel for respondents/owners maintained that entire record including purchase receipts were presented before the tribunal that these were not smuggled goods and therefore SCRA be dismissed.
The bench perused the order passed by the tribunal and held that though Customs Appellate Tribunal came to a conclusion that the Adjudicating Officer has failed to discuss or record an independent finding to the extent of respondents claim of local purchase. Instead of remanding the case to Adjudicating Officer, the appeal has been allowed, the SHC bench observed. The bench further held that Tribunal has not recorded its own finding to the extent of the claim of respondents.
The bench after examining the defects in order passed by the Customs Appellate Tribunal sat aside the order while remanding the case back to the Adjudicating Officer with the direction to decide the same withing 60 days passing an order with detailed reasons.