ISLAMABAD: A full bench of Supreme Court of Pakistan dismissed a Civil Petition which involved the question of law that whether the Custom Appellate Tribunal has the power to execute orders passed in exercise of its appellate jurisdiction under section 194-A and 194-B of the Custom Act 1969. Or whether the writ jurisdiction of High Court is to be invoked for the execution of such order.
The matter pertains to confiscation/seizure of gold by the Collectorate of Customs (Enforcement) Lahore. The Tribunal ordered release of vehicle and of portion of gold which was not of foreign origin. Both the parties filed Special Custom Reference Applications before the Lahore High Court. In the meanwhile, the respondents/owner of gold filed an application seeking implementation of the order of the tribunal. As no response came, owner/claimant filed a constitution petition seeking implementation of order of the Customs Appellate Tribunal. The Lahore High Court dismissed the same on ground that appellant could not seek implemtation of the Tribunal’s judgment since they themselves had assailed it in the reference proceedings against which the instant Civil Petition was filed.
The apex court noted that LHC has not stayed the judgment hence the same is “fully operative” and executable. The apex court bench also referred to a Customs General Order CGO No 24 of 2024 issued by the Federal Board of Revenue in exercise of powers under section 223 of the Customs Act 1969 which directs the custom officials to implement orders passed by the Tribunal or any other adjudicating forum, except where a stay orders have been issued by the next appellate forum.
The bench further noted that there is no provision in the Custom Act that specifically provides for the power of the Tribunal to execute its orders. However it is a well established principle of statutory construction that where a statute confers jurisdiction, it also grants by necessary implications, the powers to do all such acts or employ all such means as are essentially necessary for its execution.
The bench in its order said that “we conclude that the Tribunal has the power to execute order orders passed in exercise of its appellate jurisdiction under section 194-A and 194-B of the Custom Act. Consequently since an adequate remedy is provided by law, the writ jurisdiction of the High Court cannot be invoked for executing orders passed by the Tribunal.”
The bench said that in view of legal position the impugned order of the High Court is maintained, the petition is dismissed and leave to appeal is declined. It further ordered that the appellants may approach the tribunal for execution of its orders.