IBRAHIM FIBRES LIMITED vs CUSTOMS APPELLATE TRIBUNAL Ss — 2023 PTD 896 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PTD 896 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PTD
Parties: IBRAHIM FIBRES LIMITED vs CUSTOMS APPELLATE TRIBUNAL Ss

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

IBRAHIM FIBRES LIMITED VS CUSTOMS APPELLATE TRIBUNAL Ss.196, 194a & 194B---Reference to High Court---appeals to the appellate Tribunal---Reasons for decision---Scope---appellate Tribunal must independently decide the controversy before it and not approve the finding of Collector (appeals) in a slipshod manner---as the last fact-finding forum, it is the Tribunal's duty to reach an independent decision after considering the contentions raised by the parties---High Court cannot approve a mere endorsement of Collector (appeals) appellate order---If the Tribunal does not take relevant facts into consideration or deliberate on the reasons for or against the appeal, then it has not decided the appeal and any purported order or judgment would be a nullity in law---Therefore, if the Tribunal fails to address a question of law or fact raised before it or before any other forum under the relevant statute, it is treated as a question of law for the purposes of a reference application before the High Court.

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