ORDER SHEET

IN THE HIGH COURT OF SINDH, KARACHI

Spl. Customs Ref. Applications No.831 and 832 of 2023

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Dated: Order with signature of Judge(s)

Hearing of Case (Priority)

1. For orders on office objection.

2. For hearing of main case.

3. For hearing of Misc. No.880/2023

17.08.2026

Mr. Munawar Ali Memon, advocate for applicant.

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Learned counsel for the Applicant contends that the impugned judgment, whereby eleven (11) Customs Appeals involving distinct facts and circumstances were decided collectively, is prima facie unsustainable, as it lacks independent evaluation and meaningful consideration of the factual and legal issues arising in each appeal. He further submits that the impugned judgment has been passed in a mechanical manner and, therefore, cannot be sustained. Learned counsel emphasizes that the Appellate Tribunal, being the final fact-finding forum under the statutory scheme, is under a legal obligation to examine the record independently and record clear, reasoned and appeal-specific findings on each material issue arising for determination.

From the record, it appears that the Respondents in the above Special Custom Reference Applications, despite having notices, have failed to enter appearance before this Court.

Learned counsel for the applicant contends that the impugned judgment, whereby eleven 11 Custom appeals having distinct facts, is prima facie, unsustainable, as it lacks independent evaluation and meaningful deliberation regarding the specific appeal(s) under consideration. He further submits that the judgment was passed in a mechanical manner and cannot be upheld. Learned counsel emphasizes that the Appellate Tribunal serves as the final fact-finding body in the statutory framework; thus, it is duty-bound to render separate, well-reasoned findings on each distinct issue.

Counsel produced a copy of order dated 01.12.2025 passed by this Court in Special Customs Reference Applications Nos. 781 to 784 of 2023, wherein, under similar circumstances, this Court set aside the impugned judgment of the learned Tribunal and remanded the matters for afresh adjudication. Guidance on how appellate forums must adjudicate appeals have been authoritatively laid down by the Supreme Court in the judgment passed in the case of Pak Refinery v. Barrett Hodgson [2019 SCMR 1726]. This Court has consistently held that the Appellate Tribunal must provide independent reasons for its decisions, failing which such superficial orders cannot stand. In support of his contentions, counsel relies on the judgments dated 02.10.2024 in SCRA No. 1113 of 2023 and dated 27.08.2024 in SCRA No. 757 of 2015. He further highlights that prior decisions of Division Benches of this Court have established that where an impugned order suffers from such fundamental infirmities, the appropriate legal recourse is to remand the matter for fresh adjudication. Reliance is placed on the judgment dated 10.12.2024 in ITRA No. 343 of 2024.

We are of the considered view that the impugned judgment does not qualify as a speaking and reasoned order, as it is prima facie bereft of any independent judicial analysis or reasoning. The judgment substantially consists of a reproduction of the material placed before the Appellate Tribunal, followed by a conclusion which neither flows from nor is supported by any discernible reasoning. Consequently, the impugned judgment cannot be sustained and is hereby set aside. The matter is remanded to the learned Appellate Tribunal for fresh adjudication, strictly in accordance with law, after due consideration of the respective contentions of the parties and the material available on record.

A copy of this decision may also be sent under the seal of this Court and the signature of the Registrar to the learned Customs Appellate Tribunal, as required under Section 196(5) of the Customs Act, 1969.

In the above terms, instant Special Customs Reference Applications stand disposed of alongwith pending applications.

JUDGE