| Case ID |
178d295c-b5e1-4dca-8e09-f20076bfb250 |
| Body |
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| Case Number |
Special Custom Appeal No.25 of 2002 |
| Decision Date |
Sep 26, 2002 |
| Hearing Date |
|
| Decision |
The appeal was remanded back to the Customs, Excise and Sales Tax Appellate Tribunal Karachi Bench, with directions to rehear the appeal after giving reasonable opportunity to the parties. The Tribunal was instructed to decide all issues of fact and law raised by the parties through a detailed and speaking order. The judgment emphasized that every judicial order should be a speaking order, especially in tax matters, where the High Court's review is limited to questions of law arising from the Tribunal's order. The Tribunal's practice of issuing summary and slipshod orders was deprecated, reinforcing the necessity for thorough consideration of all points raised in appeals. |
| Summary |
This case revolves around the procedural intricacies of the Central Excise Act, particularly Section 36-C. The Sindh High Court addressed the appeal filed by Engro Chemical Pakistan Ltd against the Additional Collector of Customs, focusing on procedural misapplications regarding the Special Procedure for collecting CE duty. The Court highlighted the necessity for the Tribunal to issue detailed, reasoned orders to enable the High Court to effectively adjudicate on matters of law. The decision underscored the importance of justice through reasoned judicial orders, emphasizing that the Tribunal must consider all facts and legal arguments presented to it. The ruling serves as a precedent for ensuring comprehensive judicial reviews in tax-related cases, reinforcing the critical nature of detailed judicial reasoning in maintaining the integrity of tax law adjudication. |
| Court |
Sindh High Court
|
| Entities Involved |
|
| Judges |
MUHAMMAD MUJEEBULLAH SIDDIQUI,
AZIZULLAH M. MEMON
|
| Lawyers |
Aziz A. Shaikh,
M. Farid-ud-Din
|
| Petitioners |
ENGRO CHEMICAL PAKISTAN LTD
|
| Respondents |
ADDITIONAL COLLECTOR OF CUSTOMS
|
| Citations |
2003 SLD 852,
2003 PTD 777
|
| Other Citations |
Not available
|
| Laws Involved |
Central Excise Act,
Sales Tax Act,
Customs Act
|
| Sections |
36,
46,
47,
196
|