ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

Spl. Custom R.A. NO. 35/2009

Date Order with signature of Judge

For Katcha Peshi

12.2.2010

Mr. Raja Muhammad Iqbal Advocate for the appellant

Mr. Zia-ul-Hassan Advocate for the respondent

>>>>>> <<<<<<<

The applicant had filed Custom Appeal No. K-288/2008 before the Customs, Excise and Sales Tax Appellate Tribunal, Karachi Bench challenging the order dated 11.4.2008 passed by the Collector of Customs, Sales Tax & Federal Excise (Appeals), Karachi. The appeal was filed before the Tribunal was under section 194-A of the Customs Act, 1969. The Tribunal in its order has held that the remedy of the applicant is by way of a review application under section 25D of the Customs Act before the Director General of Valuation and thus has rendered the appeal filed by the appellant infructuous and dismissed the same. It appears that on the basis of valuation ruling the assessment of consignment of the respondent was made upon the show cause to which the respondent has objected which objection was decided by the order of the Deputy Collector of Customs against which the respondent filed an appeal before the Collector of Customs (Appeals) who allowed the same vide order in original No.1003/2008 dated 11.4.2008. Against the order in appeal as passed by the Collector of Customs, the Customs Act provides for an appeal before the Tribunal under section 194-A of the Customs Act and not by way of a review under section 25D of the Customs Act. The Tribunal seem to have misled itself in considering that the impugned order before it was that of valuation ruling which was not the case rather it was an order of adjudication passed under section 193-A of the Customs Act against which appeal only lies to the Tribunal. The impugned order of the Tribunal is thus not in accordance with law.

In the circumstances, we set side the impugned order and remand the matter to the Tribunal for fresh decision of the appeal. The Tribunal will decide the appeal preferably within a period of 3 months.

This Special Customs Reference Application stands disposed off in the above terms.

J U D G E

Aamir/PS