KARACHI: A Special Customs Reference Application No 303 of 2024 filed by Pakistna Customs through Khalid Mehmood Rajpar against judgment by Single member of the Custom Appellate Tribunal was allowed and matter was remanded back to tribunal for a decision by two member bench.
The order came from custom appellate bench of High Court of Sindh comprising Justice Muhammad Junaid Ghaffar and Justice Mohammad Abdur Rahman where in issue was that whether the case involving duty of over five million can be heard by a single member bench of the Custom Appellate Tribunal or to be heard by a double member bench.
At the outset of hearing, Kazim Raza, Registrar Customs tribunal appeared and submitted his report which said that initially the matter was placed before two member bench on 24.1.2024 when Mr Afzal Bhatti Advocate, counsel for Appellant/Respondent submitted that amount involved in this appeal is less fifth million and therefore appeal falls under the jurisdiction of single member.The double bench agreeing to such argument ordered to place the appeal before the Chairman of the Custom Appellate Tribunal.
The bench perusing the above said order of the tribunal observed that appeal was referred to the chairman on mere assertion of the Respondent’s counsel and bench has not given its own finding. The bench perusing Show Cause Notice, noted that duty and taxes involved in this case are over five million. The bench confronted Rana Sakhawat Advocate, counsel for Respondent who submitted that the respondent has claimed the part of the consignment/seized goods which is less than five million.
The bench dis-agreed with such contention observing that in the first instance, Custom Appellate Tribunal has not passed a ‘reasoned order’ and secondly the jurisdiction can not be decided on mere assertion of the counsel for a respondent and issue of jurisdiction is dependent on the Show Cause Notice and Order in Original wherein such an amount is adjudicated therefore instant matter cannot have been heard and decided by a single member bench of he tribunal.
The bench with above observations, answered the question of law in affirmative, in favor of the department while remanding the appeal to be heard and decided by two member bench.