KARACHI: Hearing a Special Customs Reference Application filed by Collector of Customs (S.A.P.T) against Messer’s Rock Hill, Sialkot, a custom appellate bench of High Court of Sindh (SHC) comprising Justice Agha Faisal and Justice Shah Nawaz Memon set aside an order of the Customs Appellate Tribunal being contradictory to one it passed earlier in an identical matter.
Sardar Zafar Hussain Advocate appeared for the Applicant department and read out the question of law “Whether the Customs Appellate Tribunal has grossly erred in law by giving contradictory findings in its two orders including impunged order, on the same Order in Original in separate appeals filed by respondent importers and the collectorate”.
The counsel for applicant department succeeded in demonstrating that the finding of the customs appellate tribunal comprising of same members has been disregarded. He argued that even otherwise the contradictory findings arising out of same facts and circumstances cannot be sustained.
Sardar Muhammad Ishaque, counsel for respondent importer was unable to controvert the facts as argued by the applicant counsel, He however sought some time which was declined by the court saying that no case is made out to perpetuate this reference.
The bench after examining question involved set aside the order of appellate tribunal and remanded the case back for de-novo adjudication in accordance with law.