Appeals According to Customs Act 1969

Section 193 Appeals to Collector (Appeals):

 Any person, including a Customs officer, who is aggrieved by a decision or order passed by a Customs officer
below the rank of Additional Collector can file an appeal to the Collector (Appeals) within thirty days.
 An appeal must be made in the prescribed form and verified accordingly.
 An appeal must be accompanied by a fee of one thousand rupees.
Section 193A Procedure in appeal:
 The Collector (Appeals) must give the appellant an opportunity to be heard.
 The Collector (Appeals) may allow the appellant to present additional grounds of appeal if the omission was not
willful or unreasonable.
 The Collector (Appeals) may stay the recovery of duty and taxes for a period of up to thirty days.
 The Collector (Appeals) may pass an order within 48 days from the date of filing the appeal, or within an
extended period.
 The order of the Collector (Appeals) must be in writing and state the points for determination, the decision, and
the reasons.
Section 194 Appellate Tribunal:
 The Customs Appellate Tribunal is established to exercise powers and perform functions related to customs
appeals.
 The Tribunal consists of a chairman and other judicial and technical members.
 Qualifications are specified for judicial and technical members.
 The functioning of the Tribunal is regulated by rules prescribed by the Prime Minister.
 The rules made prior to the Tax Laws (Second Amendment), Act, 2020 continue to be in force, unless amended
or repealed.
Section 194A Appeals to the Appellate Tribunal:
 Any person or Customs officer aggrieved by specific orders can appeal to the Appellate Tribunal.
 The Tribunal has the discretion to refuse to admit an appeal if the amount involved does not exceed fifty
thousand rupees.
 The Board or the Collector of Customs can also file an appeal to the Tribunal.
 The time limit for filing an appeal is sixty days.
 The party against whom an appeal is filed can file a memorandum of cross-objections within thirty days.
Section 194B Orders of Appellate Tribunal:
 The Appellate Tribunal has the authority to pass orders on appeals, confirming, modifying, or annulling the
decision or order appealed against.
 The Tribunal may record additional evidence and decide the case but cannot remand it for recording additional
evidence.
 The appeal should be decided within sixty days, or within an extended period.
 The Tribunal may stay the recovery of duty and sales tax for thirty days, with the possibility of further extension.
 The Tribunal may amend its orders to rectify any mistake apparent from the record, subject to certain
conditions.
 An order passed by the Tribunal in an appeal is final, except as provided in Section 196.
Section 194C Procedure of Appellate Tribunal:
 The Appellate Tribunal's powers and functions are exercised by benches constituted by the Chairman.
 A typical bench consists of one judicial member and one technical member.
 Special benches may be constituted for certain types of appeals.
 The Chairman or any member authorized by the Chairman may dispose of cases individually under specific
circumstances.
 Disagreements among bench members are resolved according to majority opinion.
 The Appellate Tribunal has the power to regulate its own procedure and that of its benches.
Section 196 - Reference to High Court:

 Within 90 days of receiving the Appellate Tribunal's order, the aggrieved person or a Customs officer not below
the rank of Deputy Collector/Deputy Director can file an application to the High Court, stating the question of
law arising from the order.
 The High Court will review the application and decide if a question of law exists.
 The reference to the High Court will be heard by at least two judges, following the provisions of section 98 of the
Code of Civil Procedure, 1908.
  After hearing the reference, the High Court will provide a judgment specifying the grounds for the decision and
modify the Appellate Tribunal's order accordingly. A copy of the judgment will be sent to the Tribunal.
 The High Court should ideally decide the reference within six months, unless an extension is granted.
 The duty payable will follow the Appellate Tribunal's order, regardless of the reference made to the High Court.
 If the High Court's judgment reduces duty and a refund is due, the High Court may authorize the Collector to
postpone the refund until the Supreme Court's appeal is resolved.
 If the High Court stays duty recovery through an order, it will expire after six months unless the reference is
decided earlier or the High Court withdraws the order.

INCOME TAX ORDINANCE 2001

APPEALS

Section 127 Appeal to the Commissioner (Appeals)

Section 127 of the Customs Act allows any person dissatisfied with an order passed by a Commissioner or an Officer of
Inland Revenue to file an appeal to the Commissioner (Appeals). Here are the key points:
 The appeal must be in the prescribed form and verified accordingly.
 The grounds for the appeal should be stated clearly.
 The appeal must be accompanied by the prescribed fee.
 It should be filed within the specified time period, which is generally thirty days from the date of service of the
notice of demand or the date of the order being appealed against.
 Electronic filing of appeals may be facilitated by the Board.
 The Commissioner (Appeals) has the discretion to admit an appeal after the specified period if there is sufficient
cause for the delay.

128. Procedure in appeal

 The Commissioner (Appeals) notifies the appellant and the Commissioner about the hearing date.
 Temporary suspension of tax recovery can be granted if undue hardship is proven.
 The Commissioner (Appeals) can adjourn the hearing.
 New grounds of appeal may be allowed before the hearing if not intentionally omitted.

129. Decision in appeal.

 The Commissioner (Appeals) can confirm, modify, or annul assessment orders based on evidence and inquiries.
 In other cases, the Commissioner (Appeals) can make appropriate orders.
 Changes to assessment or refund amounts require the appellant's opportunity to provide justification.
 The Commissioner (Appeals) can authorize amended assessments for association members.
 Prompt service of the order specifying the upheld tax amount is required.

130. Appellate Tribunal

 The Appellate Tribunal Inland Revenue is established to exercise powers granted by the Act.
 It consists of a chairman and members appointed by the Prime Minister according to rules.
 Judicial members must have specific qualifications, such as being a former High Court Judge or advocate with
ten years of standing.
 Accountant members must meet criteria, such as holding relevant positions or practicing as accountants for ten
years.
 The Tribunal's constitution, functioning, and procedures are regulated by rules prescribed by the Prime Minister

131. Appeal to the Appellate Tribunal.—

 Taxpayers or Commissioners can appeal to the Appellate Tribunal against orders of the Commissioner (Appeals)
if they disagree.
 The appeal should be in the prescribed form, verified, and accompanied by the fee.
 The fee is 5,000 rupees for companies and 2,000 rupees for non-companies.
 The appeal must be filed within 60 days from the date of receiving the Commissioner (Appeals)'s order.
 The Appellate Tribunal can consider appeals filed after the specified period if there is a valid reason for the
delay.

132. Disposal of appeals by the Appellate Tribunal

  The Appellate Tribunal can request additional information and conduct inquiries during an appeal.
 Both parties have the right to be heard, and if a party fails to appear, the Tribunal can proceed based on existing
records.
 The Tribunal must decide the appeal within six months of its filing.
 For appeals related to assessment orders, the Tribunal can affirm, modify, or annul the order or remand the case
for further action.
 Changes to assessments or penalties and refunds require a reasonable opportunity for the taxpayer to provide
justification.

133. Appeals to High Court

 Within 90 days, the aggrieved person or Commissioner can apply to the High Court after receiving the Appellate
Tribunal's order.
 The application should include a statement of the case, highlighting the legal question.
 If the High Court accepts the question of law, it will hear the case.
 The reference will be heard by a Bench of at least two judges, following section 98 of the Code of Civil
Procedure, 1908.
 After the hearing, the High Court will decide the question and provide a judgment with the grounds for the
decision.
 The Appellate Tribunal's order will be modified accordingly, and a copy of the judgment will be sent to the
Tribunal.

134. Appeals to Supreme Court

 An appeal can be made to the Supreme Court from any judgment of the High Court delivered on a reference or a
question of law under section 133.
 The High Court must certify the case as suitable for appeal to the Supreme Court.
 The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court will apply to
appeals under this section.

((SMUGLING DEFINITION SECTION 2s)) Short Question

“smuggle” means to bring into or take out of Pakistan, in breach of any prohibition or restriction for the time being in
force, [, or in any way being concerned in carrying, transporting, removing, depositing, harbouring, keeping,
concealing 46[,retailing] 38[ or enroute pilferage of transit goods] or evading payment of customsduties or taxes
leviable thereon,-