Law: Customs Act, 1969

Section: 196(1)

Law: Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006

Section: 5(3),5(3)(d),12(3)

Customs Act (IV of 1969)--- ----S. 196(1)---Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006, Rr.5(3) & 12(3)---Reference---Memorandum of appeal---Deficient documents---Appeal was dismissed by Customs Appellate Tribunal on the ground of failure to file certified copy of Order-in-Original---Validity---Appellate Tribunal had authority to accept memorandum of appeal, which was not accompanied by all or any of the documents referred to in the Rules---Tribunal by ignoring such authority vested in it in terms of Rr. 5(3) & 12(3) of Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006, dismissed the appeal in a cursory manner without assigning any reason as to why such discretion could not be exercised in favour of applicant---Appeal was filed in time and was also accompanied with all relevant documents except Order-in-Original---Applicant was not given opportunity to explain his position and to make out such deficiency, on the contrary appeal was dismissed on such account alone, instead of being disposed of on merits---High Court set aside the order in question and remanded the matter to Customs Appellate Tribunal to decide the appeal on merits---Reference was allowed accordingly. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant reference application, the applicant has expressed his grievance against the impugned order dated 12.03.2015 passed by the Customs Appellate Tribunal, Bench-II, Karachi, in Customs Appeal No.K-636/2014, whereby the appeal filed by the applicant has been dismissed on the ground of non-compliance of Clause (d) of sub-rule (3) of Rule 5 of the Customs, Excise and Sales Tax Appellate Tribunal (Procedure) Rules, 2006. 2. Learned counsel for the applicant has readout the proposed questions and the impugned order passed by the Customs Appellate Tribunal as well as the orders of the forums below, however, candidly submitted that the applicant will press question No.1 only, which according to learned counsel, is a question of law and opinion on such question will decide the subject controversy involved in the instant case. The proposed question No.1 reads as follows:--…

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