KARACHI: A number of Special Customs Reference applications filed by the Directorate General of Valuation, Pakistan Customs were allowed and judgements rendered by Custom Appellate Tribunal, Karachi have been set aside.
Sardar Zafar Hussain Advocate represented the appellate department. The bench heard the counsel for the appellate department as well as counsel for respondent importers in detail and found that tribunal has only dilated upon the contention of the importers/ appellants in its judgments while order passed by the Director General, Valuation and Order in Original were not even discussed.
The bench in its judgment noted that “We are of the view that if at all the Tribunal had come to the conclusion that the findings of the Director General, Valuation were not lawful, then it was incumbent upon it to assign the proper reasoning specially attending to the observations of the DG, Valuation. This has not been done and without assigning proper reason and justification, impugned order has been passed”.
The bench further held that “We are afraid we cannot sustain the said order”. The bench then set aside the impugned judgment dated 15.11.2022 pertaining to reference applications and remanded the matter back to the tribunal for deciding the issue in hand afresh specifically attending to order of the DG Valuation. The custom appellate tribunal was further directed to adhere to the directions passed on 28.11.2023 in SCRA No 1234/2023 and other connected matters.
In above referred SCRA’s, Chairman Appellate tribunal has been asked to preside the three member bench for deciding cases in which valuation ruling is involved and if he is not available still such cases shall be heard by a three member bench.