KARACHI: Another judgment passed by Special Customs Appellate Tribunal, Karachi in favor of Sunder Trading Company, Karachi was sat aside by a Custom Appellate Bench of High Court of Sindh comprising Justice Agha Faisal and Justice Muhammad Osman Ali Hadi.
The bench was seized with the hearing of Special Customs Reference Application SCRA No 921 of 2023 filed by Director of Intelligence & Investigations (I&I), Karachi. Khalid Mehmood Rajpar Advocate represented the applicant department.
At the outset of his arguments, counsel for the department referred to para 18 of the relevant Order in Original demonstrated that the case was of under invoicing and concealment of actual value and commercial invoices. He showed to the court that assessee had been found to have up-loaded fake invoices in respect of goods declarations suppressing and concealing actual value of equipment from custom authorities.
Khalid Mehmood Rajpar argued that the custom appellate tribunal disregarded the said issue and appeal of the respondent company/assessee resting on extraneous consideration was allowed without even discussing the actual controversy. Such a slip shod judgment is not befitting the last fact finding forum in the statutory hierarchy, he added.
The bench after detailed hearing held that it is incumbent upon the tribunal to render independent deliberations and findings on each issue and in the absence of such findings a perfunctory order is not sustainable. The bench with the above observation sat aside the judgment and remanded the matter for fresh adjudication in accordance with law.