Law: Customs Act, 1969

Section: 194_C

Customs Act (IV of 1969)--S.194-C--Customs Appellate Tribunal--Technical Member--Scope--Legislature does not want a Single Member, Technical, to be prevented from hearing case that involves decision in relation to a question of law--Member Technical is fully empowered under the law to decide a question of law. Collector of Customs v. Syed Rehan Ahmed 2017 SCMR 152 ref. JUDGMENT IRFAN SAADAT KHAN, J.--Through this Special Customs Reference Application (SCRA) certain questions of law, said to have arisen from the order of the Customs, Excise and Sales Tax Appellate Tribunal (the Tribunal) in Custom Appeal No. 176 of 2008, dated 11.11.2008, have been proposed for the opinion of this Court. Hence, this Court admitted the case for regular hearing to consider the question of law that whether Member Technical can adjudicate a question of law keeping in view the decision given in the case of Muzzamil Ahmad v. Collector of Customs (2009 PTD 266). 2. Briefly stated, the facts of the case are that the respondent is an individual who electronically filed goods declaration and sought its clearance. The Customs Department, however, detected certain discrepancies that the items which were banned and were not importable were imported by the respondent. Action thereafter was taken against the respondent for mis-declaration, attempting to deprive the government from its legitimate revenue. Thereafter Order-in-Original, dated 11.05.2007, was passed against the respondent, against which an appeal was filed and the Appellate Authority vide order in appeal dated 19.02.2008 upheld the treatment of the Adjudicating Authority. An appeal thereafter was preferred before the Tribunal and the Single Member Technical, after hearing the appeal on 04.11.2008, vide order dated 11.11.2008, decided the same partially in favour of the respondent by ordering release of the old and used Fork Lifter against 30% redemption fine beside payment of duty and taxes leviable thereon under Section 181 of the…

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