KARACHI: Allowing a Special Customs Reference Application filed by Collector of Customs, West against M/s Al Razik Industry Lahore, a custom appellate bench of High Court of Sindh set aside the judgment passed by the Custom Appellate Tribunal in Appeal No K-550 of 2023.
The SHC bench comprising Justice Muhammad Junaid Ghaffar and Justice Mohammad Abdur Rahman remanded the case back to the tribunal for “an appropriate reasoned order”.
The bench earlier heard Sardar Zafar Hussain Advocate, counsel for the applicant department who submitted that the tribunal erred by remitting the fine and penalty imposed without giving any reasons. The bench also noted that tribunal has not discussed the merits of the case and that why case of respondent was bona fide. The entire order only discusses the law but has not dilated upon the conduct of the Respondents and stance so taken in response to the Show Cause Notice (SCN), the bench observed while setting aside the impugned judgment and remanding the case back to the Tribunal for passing an appropriate order.