The COLLECTOR OF CUSTOMS vs ABDUL NASIR SHAH Ss — 2025 PTD 288 KARACHI-HIGH-COURT-SINDH

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The COLLECTOR OF CUSTOMS VS ABDUL NASIR SHAH Ss. 2(s), 168 & 211---Smuggling---Release of goods alleged to be smuggled---Customs Appellate Tribunal, powers of---Scope---Department filed Reference as the cloths (goods-in-question)alleged to be smuggled were ordered to be released by the Customs Appellate Tribunal ('the Tribunal')---Plea of the respondent was that entire record including purchase receipts had been presented, which proved that the goods-in-question were not smuggled ones---Validity---Perusal of the finding of the Tribunal reflected that though the Tribunal had come to a conclusion that the Adjudicating Officer had failed to discuss or record an independent finding to the extent of the respondents' claim, but at the same time, instead of remanding the matter to the adjudicating authority, the appeal had been allowed---This had been done by the Tribunal without even recording its own finding of fact as to the claim of the respondent that he had purchased the goods from open market and was in lawful possession of the same---Moreover, perusal of the order passed by the adjudicating officer, further revealed that various respondents had contested the matter before the said officer, but while passing the Order-in-Original the case of each respondent had not been discussed in any manner---Impugned order passed by the Tribunal had been passed in a cursory and generalized manner and without attending to the case of each respondent, therefore, the proper course which was required to be adopted by the Tribunal was either to record its own finding of fact to the extent of the contesting respondent, or to remand the matter to the adjudicating authority for de novo consideration, which had not been done, thus the impugned order could not be sustained---Proposed questions of law to the extent of the present respondent were answered in favour of the applicant /Department and against respondent---High Court set aside the impugned order and remanded the matter to the adjudicating officer who shall decide the case of the present respondent after examining the material already placed on record with an opportunity of hearing through a reasoned order---Customs Special Reference Application, filed by the Department, was disposed of accordingly.

The COLLECTOR OF CUSTOMS vs ABDUL NASIR SHAH Ss — 2025 PTD 288 KARACHI-HIGH-COURT-SINDH

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