A five-member Special Larger Bench of the Customs Appellate Tribunal has dismissed a number of appeals that were found to have been instituted on the basis of fabricated and fake Orders-in-Appeal, purportedly issued by the Office of the Collector of Appeals, Karachi. The case has raised a broader issue regarding verification of documents that form the very foundation of appellate proceedings before the Tribunal.
The Tribunal has now made it mandatory for the concerned Department or Collectorate, whether appearing as appellant or respondent, to verify the authenticity of the impugned order at the initial stage of the appeal. This is an important procedural development because appellate jurisdiction normally proceeds on the assumption that the underlying adjudication or appellate order is genuine. Where the foundational order itself is fabricated, the entire appellate process becomes legally compromised.
The Bench has also directed the Federal Board of Revenue to conduct a comprehensive criminal, disciplinary and administrative inquiry to identify persons involved in the preparation, facilitation, circulation or use of forged orders. For Customs practitioners, businesses and clearing agents, the decision adds a new compliance dimension to litigation management: verification of the authenticity, date, issuing authority and official record of an Order-in-Original or Order-in-Appeal may now become an important preliminary step before filing or defending an appeal. The ruling therefore concerns not only forged documents, but also the wider integrity of the Customs appellate system.