' Instant special customs reference application has been filed against an order passed by the Customs Appellate Tribunal in Customs Appeal No,K-176/2015, whereas, following questions have been proposed which, according to the learned counsel, rise from impugned order passed by the Appellate Tribunal: I. Whether the Tribunal erred to hold that, the counsel for the applicants could not point out any illegality in the concurrent finding of two forums below?
II. Whether the Tribunal erred by ignoring to apply Article 25(1) of the Constitution in the applicant's case?
III. Whether the Tribunal erred by ignoring to apply Article 201 of the Constitution in the applicant's case?
IV. Whether the order passed by the Appellate Tribunal can be called a lawful order which has not considered any of the true and real facts of the case, put forth by the counsel of the applicants and completely relied upon manipulated facts put forth by the respondent?
V. Whether the Tribunal erred by not considering the substantial aspect of the case that issuance of Show-Cause Notice under section 32(2) of the Customs Act, 1969 is not maintainable in absence of any evidence of false and forged information provided by the applicants?
2. However, the learned counsel for the applicant, after having read out the questions proposed and the impugned order of the Customs Appellate Tribunal Bench-II, Karachi, candidly submitted that the questions proposed may not be arising from the impugned order as no finding has been recorded, however, according to the learned counsel, the order of the tribunal is a bald and sketchy order which has been passed in violation of section 24-A of the General Clauses Act, 1897, as it does not contain any reasons. Therefore, per learned counsel, the applicant will be satisfied if the matter is remanded back to the Tribunal to decide the case afresh after hearing the parties and give finding on all legal grounds which were raised by the applicant in the Memo. And grounds of appeal, which have been annexed as annexure B-1 (available at pages 29 to 41).
3. From perusal of the impugned order passed by the Tribunal, the contention of the learned counsel for the applicant appears to be correct and reasonable, as it has been observed that the Appellate Tribunal in the impugned order has not addressed the legal grounds and questions as raised by the applicant in the Memo. And grounds of appeal, as referred to hereinabove, nor the appellate tribunal has recorded its own findings while dismissing the appeal of the applicant and has, instead, simply concurred with the findings of the forums below. Such practice by the highest appellate forum as provided under the Statute would render such remedy as illusionary and would, in appropriate cases, give a cause of action to an aggrieved person to challenge such order for being violative of express provisions of section 24-A of the General Clauses Act, 1897.
4. We may observe that an appellate forum, i,e, Customs Appellate Tribunal as provided under the Customs Act, 1969, is the highest statutory forum for deciding all questions of facts as well as questions of law in appeal; whereas, such order can only be assailed by filing a reference before this Court on a limited scope i,e, to decide a question of law arising from the said order of the appellate tribunal. Therefore, the appellate tribunal is required to record its finding on all the relevant facts and the law and decide the appeal through a well-reasoned and speaking order, whereas, in the instant case, no reasons have been recorded while concurring with the order passed by the Collector (Appeals).
5. Accordingly, we will dispose of instant reference application by remanding the matter back to the Customs Appellate Tribunal, Karachi to decide the Appeal No, K-176 of 2015 afresh, which shall be deemed to have been pending, however, after providing opportunity of being heard to both the parties, whereas, a well-reasoned order shall be passed by addressing all the grounds and questions as may be raised by the parties during the course of hearing the appeal. The appeal may be decided, preferably, within a period of two months from the date of receipt of this order, whereas, no unnecessary adjournments may be granted to either party. Let copy of this order may be sent to the Registrar / Deputy Registrar, Customs Appellate Tribunal, at Karachi, to ensure compliance.
' Instant reference application stands disposed of in the above terms along with listed application.