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Sindh High Court 2023 Customs Act (IV of 1969)

2023 PTD 896

Tribunal must independently decide the controversy
IBRAHIM FIBRES LIMITED
Appellant
VS
CUSTOMS APPELLATE TRIBUNAL & OTHERS
Respondent

Case Laws / Head Notes / Paras

Reference to High Court---Appeals to the Appellate Tribunal--Reasons for decision---Scope---Appellate Tribunal must independently decide the controversy before it and not approve the finding of Collector (Appeals) in a slipshod manner---As the last fact finding forum, it is the Tribunal's duty to reach an independent decision after considering the contentions raised by the parties---High Court cannot approve a mere endorsement of Collector (Appeals) appellate order-If the Tribunal does not take relevant facts into consideration or deliberate on the reasons for or against the appeal, then it has not decided the appeal and any purported order or judgment would be a nullity in law---Therefore, if the Tribunal fails to address a question of law or fact raised before it or before any other foru...