LAHORE: The higher appellate forum dismissed the customs department’s reference against the tribunal’s findings against the order-in-original.
According to details, the customs department had seized smuggled cloths from a trader and passed an order-in-original against him. The trader challenged the order-in-original on the ground that it had provided purchase documents at the time of seizure as well as produced the evidence/receipt at the time of confiscation of cloth but the seizing agency as well as the adjudicating authority did not consider the same.
He further pointed out that the department neither verified the receipt nor brought evidence on record to rebut it. It was the duty of the seizing agency as well as the adjudicating officer to thrash out all the evidence available on record and also discuss the same in his order but he failed to rebut or accept this.
Accordingly, the tribunal accepted the appeal and ordered to release the cloth unconditionally. The department challenged the same to the higher appellate forum, maintaining that though the tribunal had come to the conclusion that the adjudicating officer had failed to discuss or record an independent finding to the extent of the trader’s claim but the tribunal allowed the appeal instead of remanding the matter to the adjudicating authority.
This has been done by the tribunal without even recording its own finding of fact as to the claim of trader that he had purchased the goods from open market and was in lawful possession of the same.
The department further maintained that the tribunal passed the order in cursory and generalized manner. Therefore, the proper course which was required to be adopted by the tribunal was either to record its own finding of the fact to the extent of contesting respondent or to remand matter to the adjudicating authority for de novo consideration. Thus, the tribunal’s order could not sustain.
The higher appellate forum agreed with the department and set aside the order while remanding the matter to the adjudicating officer to examine the material already placed on record with an opportunity of hearing to the aggrieved party.
Copyright Business Recorder, 2025
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