Law: Customs Act, 1969

Section: 194

Customs Act (IV of 1969)--S.194-C(3-A)-Appeal involving question of law-Decisions of Appeal by Member Technical of the Appellate Tribunal without providing opportunity of hearing to appellant---Validity---Member Technical of the Tribunal while sitting singly could not decide such matter---High Court remanded case to Tribunal for fixing same before appropriate Bench for its decision afresh within specified time after providing opportunity of hearing to both parties. Collector of Customs Modern, Customs Collectorate of Paces, Karachi v. Muzammil Ahmed 2009 PTD 266 rel. ORDER By this Special Customs Reference Application filed against the order, dated 31-5-2008 passed by the Member Technical-II Customs, Excise and Sales Tax Appellate Tribunal Karachi Bench-II Tribunal in Customs Appeal No. K-338/2004 the. following questions of law said to have been arisen from that order have been proposed for the opinion of this Court:--- (a) Whether in the facts and the circumstances of the case the Customs Tribunal was justified in hearing/deciding the case involving an amount of more than 10 Million rupees in utter violation of the provisions of section 194-C(4) of the Customs Act, 1969? (b) Whether in the facts and circumstances of the case the Customs Tribunal was justified in upholding the recovery of duty and taxes and imposition of penalty against the applicant despite the fact that the consignment was neither imported nor owned by the appellant? (c) Whether in the facts and the circumstances of the case the Customs Tribunal was justified in holding that action taken against the applicant by the respondent was justifiable since proceedings against the actual culprits were also initiated despite the fact that appellant's name and title of import was being misused? (d) Whether in the facts and circumstances of the case the Customs Tribunal was justified in upholding the Order-in-Original passed on the basis of an earlier order without discussing the reasons and passing of a speaking order as required under section 24A of the General Clauses Act? (e) Whether in the facts and circumstances of the case the Customs Tribunal was justified in upholding the Order-in-Original…

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