ISLAMABAD: The Federal Board of Revenue (FBR) has laid down guidelines for the field formations for implementation of the orders passed by the Appellate Tribunal (Customs) or other adjudicating forums in certain circumstances.

In this regard, the FBR Thursday issued a custom general order (CGO) 2 of 2024 on the instructions regarding implementation of Order of Islamabad High Court, Islamabad in W.P.No.537/2024 & 710/2024. In compliance of the Islamabad High Court, Islamabad’s Orders dated 04.03.2024 in writ petitions (WPs) No.537/2024 and WP No.710/2024, the FBR, in exercise of powers conferred under section 223 of the Customs Act, 1969, has laid down the following guidelines to be observed by the field formations to ensure that:-

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(i); The orders passed by the Appellate Tribunal or any other adjudicating forum are given effect except, where stay orders have been sought and/or issued from the next appellate forum.

(ii); Appeals/reference filed by the department are invariably accompanied by urgent applications for interim injunctions/stay against operation of impugned orders.

(iii); Application for early hearing of stay application of appeal/reference is filed invariably, FBR added.

Copyright Business Recorder, 2024