MR. JUSTICE S. A. SARWANA.-(l). Exemption granted subject to all just exceptions.
2 & 3. Collector of Customs, Appraisement, Karachi, has filed six Appeals against the order of Customs, Excise and Sales Tax Appellate Tribunal, dated 30-1-2002, whereby the Appeal of Messrs H.M. Abdullah (Respondent No. 1 herein) were allowed with the following observations:-
4. Being aggrieved by the impugned order in appeal the appellant moved forum and their appeal was allowed. However, the department moved the Hon'ble High Court of Sindh. The Hon'ble High Court of Sindh remanded the case to this Tribunal for passing a speaking order. Accordingly this case was fixed for hearing before us on different dates and finally on 30-1-2002.
5. At the time of hearing except for 10th October, 2001 the respondent did not attend the hearing.
Accordingly, we are constrained to decide the case on the basis of the records available with us and the submissions of the appellant. The basic point at issue in the present case was enhancement in value. This enhancement was made from $670 per metric ton to $816 without any sufficient evidence. The only evidence mentioned by the learned Assistant Collector in her Order- in-Original is recommendation of some Working Committee. However, it is not A supported with any evidence. In the absence of evidence it is not possible for Judicial Forum to accept the recommendation of the Committee. We feel that action of the department is based on highhandedness and not supported by any documents. Secondly, in the present case the goods were provisionally assessed under section g 81 of the Customs Act, 1969 and legally this provisional assessm ent was to be finalized within six months, which was not done. This has made impugned Order-in-Original ultra vires.
Mr. Raja M. Iqbal, the learned counsel for the Appellant has not been able to show' any infirmity or illegality in the order of the Tribunal. The present Special Customs Appeals are misconceived and are accordingly dismissed in limine alongwith the pending applications.