KARACHI: Sindh High Court custom appellate bench while deciding a Special Custom Reference Application (SCRA) filed by Director, Directorate of Customs Intelligence & Investigations (I&I) directed the Registrar of Customs Appellate Tribunal CAT) to exercise his powers while making scrutiny of appeals filed before the Tribunal.
The bench also suspended the order of the Customs Appellate Tribunal passed in an appeal filed by Muhammad Imran and another importers on ground that single member of the C.A.T assumed jurisdiction wrongly as case involved more than Rs5 million and hence was to be heard by a two member bench of the Tribunal.
Earlier Muhammad Siddique Brohi, Registrar appeared before the court on notice and produced original file which was perused by the bench.
The bench observed that on 31.10.2023, Departmental Representative raised objection regarding jurisdiction of the single member bench which could hear cases involving Rs5 million only and not beyond. The bench also noted that order on such objection is not the part of the order on relevant date. “We are not convinced with such conduct on part of Member as main order do not reflect that as to how the Single Member assumed jurisdiction” the SHC bench observed.
The bench then suspending the impugned order, directed the Registrar to strictly follow Rule 3 (f) of Customs, Excise & Sales Tax Appellate Tribunal (Procedure & Rules 2008).
