LAHORE: Customs officials are allegedly flouting court orders despite clear instructions from the Federal Board of Revenue (FBR) to implement the orders given by them.

According to the Customs General Order No.2 of 2024, the FBR directed the customs officials to implement the orders of the tribunals or any other court, unless the suspension orders have been issued by the next appellate court.

In a recent incident, customs officials seized a certain amount of gold on charges of smuggling. However, the owner of the gold came forward during the investigations and claimed that the culprit was transporting the gold to his shop in another city. Consequently, the Collector of Customs allowed the release of the car used in the incident, but on the condition that a redemption fee be paid.

The aggrieved owner appealed to the court, which partially allowed the appeal to the extent that certain pieces of gold were found that were not of foreign origin while maintaining the order regarding the seized pieces of gold found to be of foreign origin.

However, the department preferred to challenge the decision while staying the implementation of the tribunal’s partial release order. The aggrieved party challenged the department and the matter went to the supreme court, which ultimately ruled against the department and the writ of execution of the tribunal’s order.

Sources among Customs Law practitioners are of the opinion that there is no doubt that the tribunal functions as a judicial body within the limits of its competence: it has all the powers expressly conferred on it by statute; i.e. the Customs Law.

Moreover, they said, being a judicial body, it also possesses all those incidental and accessory powers necessary for the exercise of the competence conferred on it and to make fully effective the granting of substantive statutory powers.

Such powers are recognized as incidental and ancillary, they added, not because they are inherent in the tribunal or because its jurisdiction is plenary, but because it is the legislative intent that the power expressly granted in the assigned jurisdiction should be effectively exercised. and significant.

Copyright Business Recorder, 2024