KARACHI: The Customs Appellate Tribunal has seriously fallen in error by ignoring and by-passing the dicta laid down by the High Court of Sindh and Supreme Court, held a custom appellate bench of High Court of Sindh comprising Justice Muhammad Junaid Ghaffar and Justice Mohammad Abdur Rahman.
The bench was hearing Nine Special Custom References filed by Director, Intelligence & Investigations (DIT), Karachi filed through Khalid Mehmood Rajpar Advocate against M/s Burki & Co impunging the judgment in Customs Appeal No K-121 of 2017 and others.
The case pertains to alleged illegal import and disposal of Hino Prime Movers in violation of the terms and conditions of para 9 (ii) (1) & (5) of Import Policy Order 2013-15.
According to details the respondent importers imported Prime Movers mis-using facility granted in respect of import of Prime Movers which were detained and seized by the Pakistan Customs. The respondents filed a Constitution Petition No D-7925 of 2015 which was dismissed by the SHC vide judgment dated 26.4.20216 directing the department to investigate that how these Prime Movers were released. The respondents challenged the order of the SHC before apex court which refused leave upholding the order passed by the SHC.
During proceedings of SCRA, the bench noted that despite fidings against the respondents, the Adjudication proceedings continued, Show Cause Notice was issued which was decided by way of Order in Original dated 05.01.2017 after which the respondents approached the Customs Appellate Tribunal which allowed their appeals.
The bench confronted the counsel for the respondents who maintained that the tribunal has decided the matter purely on the ground that Applicant department has no jurisdiction in the matter as once the Prime Movers were released, no further proceedings could take place.
The bench disagreed with the said contention and said that the matter was already decided by the High Court and Supreme Court and issue was never left with the Adjudicating Authority to proceed any further.
The bench while allowing the SCRA’s filed by the DIT held that tribunal has made a serious error by deciding a matter already decided by the higher for.