KARACHI: Agreeing with the arguments advanced by counsel for Collector of Customs Appraisement (East) a custom appellate bench of High Court of Sindh (SHC) comprising Justice Agha Faisal and Justice Muhammad Osman Ali Hadi setting aside orders by Custom Appellate Tribunal Karachi bench remanded the matter for fresh decision.
As the Special Custom Reference Application No 807,808,809 and 810 filed way back in 2019 were taken up, Sardar Zafar Hussain appearing for the applicant department argued that two questions of law are involved in these SCRA’s. He then relied on a judgment titled Director of Post Clearance Audit Versus Nestle Pakistan Limited by Supreme Court of Pakistan where it was decided that Customs officer is empowered to recover the quantum of sales tax and income tax. He then argued that in impugned judgments, Custom Appellate Tribunal failed in discussing and deciding the facts and issues raised in the Show Cause Notice/ Order in Original.
Terming the said judgment as “perfunctory”, he argued that it is imperative upon the Tribunal to discus, deliberate and conclude the issues raised by the respective parties and arising out of order in original which was not done by the Custom Appellate Tribunal.
The bench after detailed hearing sat aside the judgments and remanded the matters back to the tribunal for a fresh decision.