COLLECTOR, COLLECTORATE OF CUSTOMS, HYDERABAD vs FAZAL QADEER S — 2026 PTD 687 KARACHI-HIGH-COURT-SINDH

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COLLECTOR, COLLECTORATE OF CUSTOMS, HYDERABAD VS FAZAL QADEER S. 194-C (6)---Procedure of Customs appellate Tribunal---Power to regulate---Scope---Local commission expert for physical verification of production unit---Employee of Customs appellate Tribunal, appointment of---Legality---Customs appellate Tribunal (Tribunal) had been conferred certain powers under the then applicable provision of Section 194-C (6) of the Customs act, 1969, and it had for the purposes of discharging its functions, the same powers as were vested in a court under the Code of Civil Procedure, 1908 (V of 1908), when trying suit in respect of discovery and inspection; enforcing the attendance of any person and examining him on oath; compelling the production of books of account and other documents; and issuing commissions ; said provision fully empowered the Tribunal to appoint any local commission and consider its report for the purposes of final adjudication and decision of an appeal---as to the objection regarding appointment of a specific person as a Commissioner, which according to the applicant had no relevant experience for such an exercise, it would suffice to state that the same could not be objected to before the High Court as, if at all, the applicant ought to have objected to the appointment of the Commissioner and his competence at the relevant time by seeking an appropriate remedy---Once it had submitted to such an appointment and a report had been placed before the Tribunal, then it was too late for the applicant to take said objection now---Therefore, the contention that Tribunal had no powers in law to appoint a local commissioner was based on misconception as well as ignorance of law---Thus, the proposed questions were answered accordingly against the applicant / Department---Special Customs Reference application, filed by Department, was dismissed.

COLLECTOR, COLLECTORATE OF CUSTOMS, HYDERABAD vs FAZAL QADEER S — 2026 PTD 687 KARACHI-HIGH-COURT-SINDH

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