KARACHI: A customs appellate bench of High Court of Sindh (SHC) comprising Justice Agha Faisal and Justice Jan Ali Junejo remanded back a case decided by the Special Customs Appellate Tribunal, Karachi bench while hearing a Special Customs Reference Application filed by Collector of Customs SAPT against Messer’s Pak Plastic Manufacturing Industries, Lahore.
The bench earlier heard Sardar Zafar Hussain Advocate, counsel for the applicant department who referred to para 11 of the impugned judgment and submitted that the findings of the tribunal are erroneous and rested on misconstrued observation. He further maintained that respondents despite service of notice have chosen to stay away from present proceedings without intimation.
Sardar Zafar further contended that mis-application of settled law and or reliance upon unmerited authority cannot be sustained by the tribunal therefore setting aside the impugned judgment will be in the interest of justice and government revenue. He prayed to the court to remand back the case for fresh adjudication upon merit.
The bench allowed the SCRA and remanded the case back to the Customs Appellate Tribunal for fresh adjudication according to law.