The Federal Board of Revenue (FBR) has issued stringent directives to customs officials, urging strict adherence to the rulings passed by appellate tribunals.
Through Customs General Order (CGO) No. 2 of 2024, the FBR has emphasized that customs authorities are required to implement tribunal and adjudicative forum orders promptly, barring instances where stay orders are issued by a higher appellate forum.
This directive comes in light of recent incidents highlighting the need for compliance. In a notable case, customs officials seized a substantial quantity of gold under suspicions of smuggling. During subsequent investigations, the gold’s owner asserted that the accused was simply transporting the gold to his shop in a different city. As a result, the Collector of Customs allowed the release of the vehicle involved, contingent upon payment of a redemption fee.
However, the case took a turn when the owner contested the customs decision before the tribunal. The tribunal partially upheld the appeal, ordering the release of some gold pieces identified as domestically sourced while maintaining the seizure of foreign-origin gold. Instead of implementing this partial release, customs officials delayed, opting to challenge the tribunal’s decision. This led to an extended legal battle, eventually reaching the apex court, which ultimately ruled against the customs department, mandating compliance with the tribunal’s order.
Legal experts within the customs field affirm the importance of tribunal decisions, underscoring that the tribunal, functioning as a judicial entity, operates within the bounds of the Customs Act. They assert that the tribunal’s statutory powers, granted by the Act, encompass both explicit and implied authorities necessary for exercising its jurisdiction effectively. As a judicial body, the tribunal also possesses incidental and ancillary powers essential for enforcing its rulings and fulfilling the legislative intent behind the Customs Act.
These powers are not merely inherent to the tribunal itself but reflect the legislature’s objective to ensure that the tribunal’s jurisdiction is exercised comprehensively and meaningfully. The FBR’s recent directive aims to address the delays and non-compliance that can undermine the efficacy of the tribunal’s orders, ensuring that decisions are respected and enforced without unnecessary obstructions.
The FBR’s renewed focus on upholding tribunal rulings underscores its commitment to procedural transparency and judicial respect within customs operations. By mandating compliance, the FBR signals a clear message to customs officials: uphold judicial orders with diligence to strengthen the integrity of the customs adjudication system and reinforce the principles of law and order in revenue administration.