Ordinarily, a second appeal is filed before appellate forum against the impugned order passed by the lower appellate forum. In Customs laws of Pakistan, 'Appellate Tribunal' is appellate forum above the that of 'Collector Customs (Appeals)'. The information on such second appeal is given as under:-
What is Appellate Tribunal?
“The Customs Appellate Tribunal” (also known as, Appellate Tribunal] is an appellate forum constituted by The Federal Government, is called and consists of judicial and technical members to exercise the powers and discharge the functions conferred on the Appellate Tribunal by Customs Act 1969. There is also a Chairman appointed among the members above them. [See S.194 Customs Acts].
The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the Chairman from amongst the members thereof. Bench shall consist of one judicial member and one technical member.
Such an Appellate Tribunal office for Punjab province is formed at Lahore, about 400KM off Multan.
Every appeal against a decision or order a deciding a case involving duty, tax, penalty or fine exceeding five million rupees shall be heard by a Special Bench constituted by the Chairman for hearing such appeals and such Bench shall consist of not less than two members and shall include at least one judicial member and one technical member.
Link: See here the membership detail of Appellate Tribunals in Pakistan at website of 'Ministry of Law and Justice'.
Is Appellate Tribunal a Judicial Forum?
Any proceeding before the Appellate Tribunal shall be deemed to be judicial proceeding within the meaning of sections 193 and 228 and for the purpose of section 196 of the Pakistan Penal Code (Act XLV of 1860), and the Appellate Tribunal shall be deemed to be a Court for all the purposes of sections 480 and 482 of the Code of Criminal Procedure, 1898 (Act V of 1898).
Who may file appeal before Appellate tribunal and against what?
Any person or an officer of Customs aggrieved by any of the following orders may appeal to the Appellate Tribunal against such orders:
Provided:
That the Appellate Tribunal MAY, in its discretion, refuse to admit/entertain an appeal against an order passed by Collector (Appeals) under section 193, if; [See proviso under Sec. 194-A]
When appeal before Appellate Tribunal should be filed?
Every such appeal shall be filed within sixty days (60) from the date on which the decision or order sought to be appealed against is communicated to the Board or the Collector of Customs, or as the case may be, the other party preferring the appeal.
The Appellate Tribunal may admit an appeal after the expiry of the relevant period referred to in Customs Act, if it is satisfied that there was sufficient cause for not presenting it within that period.
What to do if appeal before Appellate Tribunal were filed against you?
On receipt of notice that such an appeal has been preferred against you (notwithstanding that you not have appealed against such order or any part), then within thirty days of the receipt of the notice, you file a memorandum of cross-objections verified in such manner as may be specified by rules made in this behalf against any part of the order appealed against. Such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified for an appeal.
The Appellate Tribunal may permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in Customs Act, if it is satisfied that there was sufficient cause for not presenting it within that period.
Format of Appeal?
An appeal to the Appellate Tribunal shall be in such form and shall be verified in such manner as may be specified by the rules made in this behalf and shall, except in the case of a memorandum of cross-objections, be accompanied by a fee of one thousand rupees (Pak Rs.1,000/-).
Orders of Appellate Tribunal
The Appellate Tribunal gives the parties to the appeal an opportunity of being heard. It may pass such orders thereon as to confirming, modifying or annulling the decision or order appealed against.
The Appellate Tribunal shall send a copy of every order passed by it disposing of an appeal to officer of Customs and in valuation cases also to the Controller, Valuation, and the other party to the appeal.
Save as otherwise expressly provided in section 196, an order passed by the Appellate Tribunal in appeal shall be final.
How an Order is made by Appellate Tribunal?
If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which they differ and the case shall be referred by the Chairman for hearing on such point or points by one or more of the other members of the Appellate Tribunal, and such point or points shall be decided according to the opinion of the majority of the members of the Appellate Tribunal who have heard the case including those who first heard it: Provided that, where the members of a Special Bench are equally divided, the points on which they differ shall be decided by the Chairman.
Can you submit additional evidence before Appellate Tribunal?
Yes. The Appellate Tribunal may record additional evidence and decide the case but shall not remand the case to previous (i.e. lower) forum of adjudication (i.e. like Collector (Appeals)) for recording the additional evidence.
Time of order of Appellate Tribunal?
The appeal shall be decided within sixty (60) days of filing the appeal or within such extended period as the Tribunal may, for reasons to be recorded in writing,
Can Appellate Tribunal pass interim stay-order?
Yeah. The Appellate Tribunal may stay recovery of the duty and Sales Tax on filing of appeal which order shall remain operative for thirty days and during which period a notice shall be issued to the respondent and after hearing the parties, order may be confirmed or varied as the Tribunal deems fit but stay order shall in no case remain operative for more than one hundred and eighty days.
Can Appellate Tribunal amend its past mistake?
The Appellate Tribunal may, at any time years from the date of order, with a view to rectifying any mistake apparent from the record, amend any order passed by and shall make such amendments if the mistake is brought to its notice by the Collector of Customs or the other party to the appeal, Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub-section, unless the Appellate Tribunal has given notice to the party of its intention to do so and has allowed a reasonable opportunity of being heard.
What procedure the Appellate Tribunal will follow?
Subject to the provisions of Customs Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of the Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings.
The Appellate Tribunal shall, for the purposes of discharging its functions, have the same powers as are vested in a court under the Code of Civil Procedure, 1908(V of 1908), when trying suit in respect of the following matters, Namely:-
(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath;
(c) compelling the production of books of account and other documents; and
(d) issuing commissions.
What is Appellate Tribunal?
“The Customs Appellate Tribunal” (also known as, Appellate Tribunal] is an appellate forum constituted by The Federal Government, is called and consists of judicial and technical members to exercise the powers and discharge the functions conferred on the Appellate Tribunal by Customs Act 1969. There is also a Chairman appointed among the members above them. [See S.194 Customs Acts].
The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the Chairman from amongst the members thereof. Bench shall consist of one judicial member and one technical member.
Such an Appellate Tribunal office for Punjab province is formed at Lahore, about 400KM off Multan.
Every appeal against a decision or order a deciding a case involving duty, tax, penalty or fine exceeding five million rupees shall be heard by a Special Bench constituted by the Chairman for hearing such appeals and such Bench shall consist of not less than two members and shall include at least one judicial member and one technical member.
Link: See here the membership detail of Appellate Tribunals in Pakistan at website of 'Ministry of Law and Justice'.
Is Appellate Tribunal a Judicial Forum?
Any proceeding before the Appellate Tribunal shall be deemed to be judicial proceeding within the meaning of sections 193 and 228 and for the purpose of section 196 of the Pakistan Penal Code (Act XLV of 1860), and the Appellate Tribunal shall be deemed to be a Court for all the purposes of sections 480 and 482 of the Code of Criminal Procedure, 1898 (Act V of 1898).
Who may file appeal before Appellate tribunal and against what?
Any person or an officer of Customs aggrieved by any of the following orders may appeal to the Appellate Tribunal against such orders:
- an order passed by the Collector (Appeals) under section 193
- an order passed under section 193, as it stood immediately before the appointed day
- an order passed by the Board or the Collector of Customs under section 195
- an order passed in revision by the Director-General Customs Valuation under section 25D, provided that such appeal shall be heard by a special bench consisting of one technical member and one judicial member.
Provided:
That the Appellate Tribunal MAY, in its discretion, refuse to admit/entertain an appeal against an order passed by Collector (Appeals) under section 193, if; [See proviso under Sec. 194-A]
- the value of the goods confiscated without option having been given to the owner of the goods to pay a “ fine in lieu of confiscation” (a.k.a. redemption fine) under section 181; or
- in any disputed case other than a case where the determination of any question having a relation to rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or
- the amount of fine or penalty determined by such order; does not exceed fifty thousand rupees (Pak Rs.50,000/-).
When appeal before Appellate Tribunal should be filed?
Every such appeal shall be filed within sixty days (60) from the date on which the decision or order sought to be appealed against is communicated to the Board or the Collector of Customs, or as the case may be, the other party preferring the appeal.
The Appellate Tribunal may admit an appeal after the expiry of the relevant period referred to in Customs Act, if it is satisfied that there was sufficient cause for not presenting it within that period.
What to do if appeal before Appellate Tribunal were filed against you?
On receipt of notice that such an appeal has been preferred against you (notwithstanding that you not have appealed against such order or any part), then within thirty days of the receipt of the notice, you file a memorandum of cross-objections verified in such manner as may be specified by rules made in this behalf against any part of the order appealed against. Such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified for an appeal.
The Appellate Tribunal may permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in Customs Act, if it is satisfied that there was sufficient cause for not presenting it within that period.
Format of Appeal?
An appeal to the Appellate Tribunal shall be in such form and shall be verified in such manner as may be specified by the rules made in this behalf and shall, except in the case of a memorandum of cross-objections, be accompanied by a fee of one thousand rupees (Pak Rs.1,000/-).
Orders of Appellate Tribunal
The Appellate Tribunal gives the parties to the appeal an opportunity of being heard. It may pass such orders thereon as to confirming, modifying or annulling the decision or order appealed against.
The Appellate Tribunal shall send a copy of every order passed by it disposing of an appeal to officer of Customs and in valuation cases also to the Controller, Valuation, and the other party to the appeal.
Save as otherwise expressly provided in section 196, an order passed by the Appellate Tribunal in appeal shall be final.
How an Order is made by Appellate Tribunal?
If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which they differ and the case shall be referred by the Chairman for hearing on such point or points by one or more of the other members of the Appellate Tribunal, and such point or points shall be decided according to the opinion of the majority of the members of the Appellate Tribunal who have heard the case including those who first heard it: Provided that, where the members of a Special Bench are equally divided, the points on which they differ shall be decided by the Chairman.
Can you submit additional evidence before Appellate Tribunal?
Yes. The Appellate Tribunal may record additional evidence and decide the case but shall not remand the case to previous (i.e. lower) forum of adjudication (i.e. like Collector (Appeals)) for recording the additional evidence.
Time of order of Appellate Tribunal?
The appeal shall be decided within sixty (60) days of filing the appeal or within such extended period as the Tribunal may, for reasons to be recorded in writing,
Can Appellate Tribunal pass interim stay-order?
Yeah. The Appellate Tribunal may stay recovery of the duty and Sales Tax on filing of appeal which order shall remain operative for thirty days and during which period a notice shall be issued to the respondent and after hearing the parties, order may be confirmed or varied as the Tribunal deems fit but stay order shall in no case remain operative for more than one hundred and eighty days.
Can Appellate Tribunal amend its past mistake?
The Appellate Tribunal may, at any time years from the date of order, with a view to rectifying any mistake apparent from the record, amend any order passed by and shall make such amendments if the mistake is brought to its notice by the Collector of Customs or the other party to the appeal, Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub-section, unless the Appellate Tribunal has given notice to the party of its intention to do so and has allowed a reasonable opportunity of being heard.
What procedure the Appellate Tribunal will follow?
Subject to the provisions of Customs Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of the Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings.
The Appellate Tribunal shall, for the purposes of discharging its functions, have the same powers as are vested in a court under the Code of Civil Procedure, 1908(V of 1908), when trying suit in respect of the following matters, Namely:-
(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath;
(c) compelling the production of books of account and other documents; and
(d) issuing commissions.