Law: Customs Act, 1969

Section: 194,194C,194C(3)(4),194C(3A),194C(4),194 C(4)(a),194C(c),194(C)(b),196,196(5)

Law: Sales Tax Act, 1990

Section: 46(9)

Customs Act (IV of 1969)- -Ss. 194C, 194 & 196-Customs Appellate Tribunal-Procedure- Interpretation of S.194C of the Customs Act, 1969-Judicial and administrative powers of the Chairman of the Customs Appellate Tribunal-Constitution of Benches-Exercise of discretion by the Chairman-Cases of urgency /exigency-Scope-Section 194C(4) of the Customs Act, 1969 authorized Chairman of the Tribunal himself or any other Member of the Tribunal to dispose of a case, sitting singly, where value of the case was not exceeding five million rupees or where goods were confiscated without option to pay fine in lieu of confiscation- Language of S. 194C(4) of the Customs Act, 1969 did not suggest that Division Bench of the Tribunal shall request the Chairman for entrustment of the case to one of the Members of Bench and collective reading of the same showed that it was contemplating a situation where the Division Bench, to whom case was allotted, was nonfunctional due to absence or non-availability of one Member for any reason-Under such situation, the Chairman may himself (if he was Member of the Division Bench) dispose of the case, sitting singly, provided one of the conditions under Ss. 194C(4)(a) & 194C(c) of the Customs Act, 1969 were fulfilled-Case fulfilling such conditions, if allotted to any other Bench, then the Chairman may authorize any available Members to dispose of the same, sitting singly-Words "sitting singly" denoted that constitution of Single Bench, under S. 194-C(4) of the Customs Act, 1969 was not necessary and word "authorized" was used instead of "allotment of a case which meant that case was already allotted to the Bench, which was non-functional, thus such cases may be authorized for decision by any available Members of such Bench-Rationale behind Ss. 194-C(4)(a) & 194(C)(b) of the Customs Act, 1969, was that the cases covered by said sections may be heard and decided expeditiously, even if the Division Bench was non-functional. Collector of Customs, Customs House, Karachi v. Syed Rehan Ahmed 2017 SCMR 152; Director, Intelligence and Investigation (Customs and Excise), Faisalabad and another v. Bagh Ali 2010 PTD 1024 and Messrs Infomax Pakistan…

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