Karachi, January 27, 2024 – The recently updated Customs Act, 1969, for the Tax Year 2024, has brought forth crucial details regarding the establishment of the Customs Appellate Tribunal.
Section 194 of the amended act outlines the prerequisites and procedures for the formation and functioning of this tribunal.
The Customs Appellate Tribunal, as outlined in Section 194, is mandated to exercise the powers and perform functions conferred by the Customs Act, 1969. The tribunal is structured to consist of a chairman and various judicial and technical members, whose appointments will be determined by rules prescribed by the Prime Minister.
According to Section 194(3), the eligibility criteria for a judicial member include having served as a judge of a High Court, being a District Judge, or being an advocate of a High Court with a standing of at least ten years. Additional qualifications may be prescribed under subsection (2) of this section.
Similarly, Section 194(4) outlines the eligibility criteria for a technical member. This includes being an officer of the Pakistan Customs Service equivalent in rank to a member of the Board or Chief Collector of Customs or Director General. Alternatively, a candidate can qualify if they are a Collector, Director, or Chief of the Board with a minimum of three years’ experience in that position.
The Customs Appellate Tribunal’s constitution, functioning of benches, and procedural aspects will be regulated by rules set by the Prime Minister, as stated in Section 194(5). These rules are crucial to ensuring the smooth and effective operation of the tribunal.
Importantly, Section 194(6) highlights that rules concerning matters covered under this section, enacted before the commencement of the Tax Laws (Second Amendment), Act, 2020, will remain in force unless amended or repealed. This provision offers continuity in certain aspects, emphasizing stability in the functioning of the Customs Appellate Tribunal.
The establishment of the Customs Appellate Tribunal and the outlined prerequisites underscore the government’s commitment to enhancing the efficiency and transparency of customs-related appeals. By specifying the qualifications for judicial and technical members, the amended act aims to ensure that individuals with relevant expertise and experience contribute to the tribunal’s decision-making processes.
These developments are expected to have a positive impact on the overall customs adjudication system, providing stakeholders with a clear framework for addressing appeals and disputes. As the rules and regulations take effect, the Customs Appellate Tribunal is poised to play a pivotal role in upholding justice and fairness in customs-related matters in Pakistan.
