KARACHI: A custom appellate bench of High Court of Sindh (SHC) sets asides judgments by Customs Appellate Tribunal, Karachi bench in a number of Special Customs Reference Applications (SCRA’s) and remanded the same back for fresh adjudication.
Earlier the bench heard Sardar Zafar Hussain Advocate, counsel for Applicant Customs Department who said that order is passed in pre-functory manner and order passed is not an speaking order.
The bench observed that it has consistently maintained that the Appellate Tribunal is required to proffer independent reasons and findings and in the absence thereof a perfunctory order could not be sustained adding that if the impugned order is discrepant in the manner as aforesaid, the correct course is to remand the matter for adjudication afresh. The bench with the above observation sat aside a number of judgments in SCRA’s No 2091 of 2023, 1333 of 2023, 1971 of 2023.