Customs Act amended, HC to give decision in 6 months

ISLAMABAD: In the Finance Bill 2024-25, the Customs Act has been amended changing the procedure for filing a reference in the high court against orders of Customs Appellate Tribunal.

Under Section 196 of Customs Act, now the aggrieved person or deputy collector/deputy director of Customs or an officer of the rank above can file a reference in the high court within 30 days with the permission of collector or director. A reference may raise points of law or mixed points of law and fact. The petitioner will also have to submit complete record to the high court within 15 days of filing the reference.

A special bench of the high court consisting of at least two judges will hear the reference. The special bench will have to give its decision within six months of filing the reference.

The high court will set up a case management system to ensure references are heard at all times.

Despite filing the reference, the duty will have to be paid as per the order of the Customs Appellate Tribunal. However, recovery will not be made until 15 days after declaration of order.

In case the amount of duties and taxes is reduced in the decision of high court, Customs officer may file an appeal in the Supreme Court within 20 days of the decision in reference. The high court will be authorised to stop the refund.

The high court’s order suspending the collection of duty will lapse after six months until the reference is decided or the high court withdraws the order. It will be mandatory for Customs officer and other persons to submit a fee of Rs50,000 along with reference.