KARACHI: Notices were issued for a date in office by a custom appellate bench of High Court of Sindh in a Special Custom Reference Application (SCRA) filed by Directorate of Intelligence & Investigations challenging a rectification order passed by the Custom Appellate Tribunal.
The rectification order was passed by the Custom Appellate Tribunal on 14.9.2024 setting aside earlier order passed on 12.04.2022 in Appeal filed by M/s Sabiha Anees Trading Enterprise, Lahore and R.H Enterprise. The appellant imported Processed Cheese and claimed zero rates Sales Tax and Reduced Sales Tax. The matter was decided by the tribunal way back in 2022 in which the Order in Original was up-held while rejecting the appeals.
The appellants then filed a Rectification Application based on an order passed by the High Court of Sindh which says that “Tribunal has not considered the facts available on record”.
The tribunal after hearing the sides vide judgment dated 14-9-2024 deciding the rectification application undo the earlier order passed by the two member bench and set-aside the order passed earlier allowing release of goods.
Khalid Mehmood Rajpar Advocate appearing for the D.I.T submitted before the SHC bench that tribunal has no powers to re-decide the case under the garb of rectification application. If there was any mistake or infirmity in the earlier judgment, High Court is the proper forum for challenging such order, he contended.
The bench after hearing the counsel ordered issuance of notice of question of laws to the respondents for a date to be fixed by the office of the court. The bench however suspended the operation of order passed by the Custom Appellate Tribunal till further orders.