Law: Customs Act, 1969

Section: 196

ORDER: Listed Special Customs Reference Applications have been filed by the Applicant impugning judgment dated 12.06.2012 passed by the Customs Appellate Tribunal at Karachi in Customs Appeal No. K.502 of 2011 and other connected matters (11 cases) and the applicant has proposed various questions of law as per the statement of the case in terms of section 196 of the Customs Act, 1969. Learned counsel for the applicant has read out the order of the tribunal and submits that the learned tribunal has not given any independent findings; but has relied upon the order of the Collector (Appeals) and has affirmed the same without giving any reasons of its own. According to him this has resulted in serious miscarriage of justice as the Tribunal was required to decide the matter with its own independent findings. On the other hand, while confronted with the above, learned counsel for the department has though made an effort to justify the impugned order; but has not been able to satisfactorily respond. He has argued that that the finding of the Collector (Appeals) reproduced by the Tribunal in its order be treated as the finding of the Tribunal. We have heard both the learned counsel and perused the record. The finding of the learned tribunal in the impugned order is contained in paragraph 6 & 7 which reads as under:- "6. We have heard the arguments advanced by both of the parties and perused the case record carefully. We have also perused the impugned order in appeal and found that the same has been passed after taking into consideration all the grounds taken up by both the parties. The operative part of the said order is reproduced below for ready reference:- .............................. .............................. 7. A perusal of the above order in appeal reveals that the same lacks no infirmity. The learned counsel for the appellant has also failed to point out any illegality in the said impugned order. In view of these circumstances, we do not find any reason to interfere with the impugned order in appeal. The appeals are, therefore, dismissed being without any merit." Perusal of the aforesaid findings reflects that the tribunal has failed to independently…

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