Karachi, January 28, 2024 – The revised Customs Act, 1969 has outlined a comprehensive procedure for filing appeals before the Customs Appellate Tribunal, offering clear guidelines for individuals and Customs officers aggrieved by certain orders.
Scope of Appeals:
According to the Customs Act, an appeal to the Appellate Tribunal can be initiated by any person or Customs officer under specific circumstances, including decisions or orders by officers of Customs not below the rank of Additional Collector, orders by the Collector (Appeals), and various other scenarios outlined in the Act.
Discretionary Refusal and Monetary Limits:
The Appellate Tribunal holds the discretion to refuse admission of an appeal based on specific criteria. Notably, appeals may be refused if the value of confiscated goods, the duty difference, or the fine or penalty determined does not exceed fifty thousand rupees. This provision aims to streamline the appeal process for cases of relatively lower financial impact.
Appeals by the Board or Collector:
The Customs Act allows the Board or the Collector of Customs to file appeals with the Appellate Tribunal against orders passed by the Collector (Appeals). Authorized officers, not below the rank of Assistant Collector or Assistant Director, can prefer such appeals in writing.
Timely Filing of Appeals:
Every appeal must be filed within sixty days from the date of communication of the decision or order being appealed. Additionally, the party against whom an appeal is made has the opportunity, within thirty days of receiving notice, to file a memorandum of cross-objections against any part of the order appealed against.
Admission of Late Appeals:
The Appellate Tribunal retains the authority to admit appeals or permit the filing of cross-objections even after the specified period if sufficient cause for the delay is demonstrated.
Procedural Formalities:
Appeals to the Appellate Tribunal must adhere to specified forms and verification procedures, as outlined by the rules governing the process. Additionally, a fee of one thousand rupees is required, except in the case of a memorandum of cross-objections.
Transition and Pending Cases:
All cases pending before the Collector (Appeals) at the commencement of the Finance Ordinance shall stand transferred to the Appellate Tribunal for proper adjudication in accordance with the law.
Clarification on Officer Ranks:
In a move to streamline proceedings, the Act clarifies that references or appeals filed by officers of lower rank, with the approval of the Collector of Customs, shall be deemed to have been filed by the Collector. Furthermore, pending appeals will not abate solely on the ground of the officer’s lower rank.
In light of these updated procedures, individuals and Customs officers are encouraged to familiarize themselves with the outlined guidelines to ensure a smooth and efficient appeal process before the Customs Appellate Tribunal.
