ENGRO CHEMICAL PAKISTAN LTD. versus ADDITIONAL COLLECTOR OF CUSTOMS
The Central Excise and Salt Act, 1944, Section 36C Sales Tax Act (VII of 1990), Sections 46 and 47 of the Customs Act (IV 1969), Section 196 Appeal / Referral, all the questions before the failure of the High Court scope were passed. The jurisdiction to appeal a final forum for adjudication of facts and law raised by the parties to the trial is limited to questions of law arising from the Tribunal's order under which Summary and slip shadow order are excluded Every judicial order should be taken before considering all the facts and questions raised by the law. The tribunal's failure to pass a proper court order equates to negation of justice because in such a case, the High Court cannot decide the questions of law.
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