SHAIKH PIPE MILLS (PVT.) LIMITED vs The CUSTOMS APPELLATE TRIBUNAL, KARACHI S

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SHAIKH PIPE MILLS (PVT.) LIMITED VS The CUSTOMS APPELLATE TRIBUNAL, KARACHI S. 194-C---adjudication of matters---Customs appellate Tribunal, powers / responsibilities of---Scope---Perusal of the impugned judgment reflected that the Customs appellate Tribunal (Tribunal) had failed to give any reasoned finding on its own and had dismissed the appeal by merely observing that the order of the Collector of Customs (appeals), was well reasoned---It appeared that the Tribunal had not dilated upon the facts nor on law and had passed the judgment in a slipshod and perfunctory manner---Such an approach was not only incorrect and not appreciable but was, at the same time, a burden on this /High Court--- Time and again such matters are to be remanded due to such approach of the Tribunal, which amounts to sheer wastage of the High Court's time and also burdens the importer as well as the department with additional costs for no fault of theirs---Moreover, the highest authority for factual determination in tax matters is the Tribunal, therefore, the Tribunal is required in law to determine the facts finally so that none of the parties are prejudiced in further proceedings including Reference applications before the High Court which are to be decided only on questions of law arising out of the order of the Tribunal---In the present case, the Tribunal's observation that the order of the Collector of Customs (appeals)was well-reasoned did not suffice; nor fulfilled the minimum requirements of passing of orders in accordance with law---High Court set-aside the impugned judgment and remanded the matter to the Tribunal to decide the same afresh and pass a reasoned order after affording opportunity of being heard to the parties---Special Customs Reference, filed by importer, was disposed of accordingly.

SHAIKH PIPE MILLS (PVT.) LIMITED vs The CUSTOMS APPELLATE TRIBUNAL, KARACHI S — 2026 PTD 678 KARACHI-HIGH-COURT-SINDH

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