KARACHI: A custom appellate bench of High Court of Sindh while deciding a Special Custom Reference Application (SCRA) filed by Director, Directorate of Intelligence & Investigations, Pakistan Customs ordered the Registrar of Customs Appellate Tribunal to exercise his powers while making scrutiny of appeals filed before the Tribunal.
The bench also suspended the order of the Customs Appellate Tribunal (C.A.T) passed in an appeal filed by Muhammad Imran and another (Importers) on ground that Single Member of the C.A.T assumed jurisdiction wrongly as case involved more than Rupees 5 Million and hence was to be heard by a two member bench of the Tribunal.
Earlier Muhammad Siddique Brohi, Registrar appeared before the court on notice and produced original file which was perused by the bench. The bench noted that on 31.10.2023, Departmental Representative raised objection regarding jurisdiction of the single member bench which could hear cases involving Rupees 5 Million only and not beyond. The bench also noted that order on such objection is not the part of the order on relevant date. “We are not convinced with such conduct on part of Member as main order do not reflect that as to how the Single Member assumed jurisdiction” the SHC bench observed.
The bench then suspending the impugned order, directed the Registrar to strictly follow Rule 3 (f) of Customs, Excise & Sales Tax Appellate Tribunal (Procedure & Rules 2008). Khalid Mehmood Rajpar appeared for the applicant department while Sardar Ishaque Advocate represented the respondent importers.