KARACHI: A two-member bench of the Sindh High Court (SHC) disposed of special customs reference application (SCRA) No 64 of 2019 filed by director, directorate general intelligence & investigation (customs) against M/s Digicom Trading Private Limited & the Customs Appellate Tribunal with directions.
Dated May 20, 2022, court released written order and observed in its order that “this instant SCRA has been filed impugning the judgment of the customs appellate tribunal dated 25.09.2018 in customs appeal No-K-352/2018”.
According to the customs officials, customs officials raid over the designated place and thereafter huge quantity of Q-Mobile Phones were recovered, inventory of the goods recovered by them was prepared on the spot by the customs officials and thereafter proceedings by way of show cause notice and criminal proceedings by way lodging of FIR against the directors of the company were initiated.
The SCN dated 14.12.2017 was served upon the respondent No.1. A reply thereof was furnished and thereafter order in original bearing No 679/2017-18 dated 27.02.2018 was passed, whereby the respondent was found to have violated the various provisions of the law, however, the benefit as provided under SRO 499(i)/2009, dated 13.06.2009, was given to the respondent.
Being aggrieved with the said order an appeal was filed before the CAT, who after hearing the matter, through a detailed and elaborate order, allowed the appeal by modifying the order in original and directing the department to comply with the statutory provisions of section 32(b) of the customs atc, 1969, the CAT also observed that the amount of fine/ penalty does not correspond to the gravity of the offence and remit the same imposed on the goods, it is against these findings of the CAT that present SCRA has been filed.
After both side arguments, court observed in its order that “we are of the view that through that the CAT is the last fact finding authority in respect of the factual aspects but in the instant matter while deciding the appeal of the respondent has dilated upon the criminal aspects of the case which was not justified.
As in our view, the said observations made by the CAT could influence or prejudice the matter pending before the criminal court. We, therefore, under the circumstances hold that the findings given by the CAT in the instant matter on criminal aspects could only be treated as academic in nature and would neither influence nor prejudice the trail court dealing with the prosecution matter of the respondent, as the said court would pass an independent order based on the facts placed before, it strictly in accordance with law”.
