ISMAT TRADER vs The DEPUTY COLLECTOR OF CUSTOMS S — 2022 PTD 1356 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1356 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: ISMAT TRADER vs The DEPUTY COLLECTOR OF CUSTOMS S
Provisions referred to: S. 194-B---O

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

ISMAT TRADER VS The DEPUTY COLLECTOR OF CUSTOMS S.194-B---Orders of appellate Tribunal---Speaking order---Scope---Petitioners invoked reference jurisdiction of the High Court against the order passed by appellate Tribunal whereby it had dismissed the appeals without adverting to facts of the cases---Validity---Tribunal after having failed to independently decide the controversy before it had approved the findings of Collector (appeals) in a slipshod and cursory manner which did not seem to be appropriate and in accordance with law---Tribunal was the last facts finding forum and therefore, it was incumbent upon it to decide the controversy on its own and in an independent manner after considering the contention so raised by the parties before it---Mere approval of appellate order of Collector (appeals) or for that matter of the forum below, it could not be sustained and approved by the High Court---Impugned orders were set aside and the matters were remanded to the Tribunal to decide them afresh and pass a reasoned and independent order---Reference was decided in favour of the applicants and against the department.

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