Law: Customs Act, 1969

Section: 194

(a) Customs Act (IV of 1969)--S. 194-B---Appeal---Difference of opinion between members of the Appellate Tribunal--­Points to be referred to third member--­Procedure adopted by Customs, Excise and Sales Tax Appellate Tribunal---On a difference between Members of Appellate Tribunal, the Chairman referred the disputed point to third Member (Technical) who agreed with the Chairman---Final order was recorded by the Chairman alone and the same was again referred to the disagreeing Member who comprised the Bench with the Chairman initially and heard the case--­Disagreeing Member (Technical) disagreed with the final order---Effect---High Court took a serious note of the procedure adopted by the Appellate Tribunal as in the opinion of High Court there was something wrong with the working of the Tribunal on the procedural side---Chairman of Appellate Tribunal had wrongly framed the point of difference at his own and referred the matter to a third Member---Points on which the Members of the Bench differed were required to be framed by agreement and then signed by both the Members---After the findings recorded by the third Member (Technical) agreeing with the Chairman, he proceeded wrongly to record 'final order of the Tribunal "without any such authority under the law---High Court disapproved such type of practice of recording of final order of the Tribunal by the Chairman individually---Chairman had wrongly referred the matter again to the first Member (Technical) who comprised the Bench with him and had first heard the case-- Member (Technical) without any legal authority again contributed a number of pages to the order which could by no means be taken as part of a judicial order recorded on an appeal under S.194-B of Customs Act, 1969---High Court set aside the order passed by Appellate Tribunal and the appeal was deemed to be pending before the Tribunal--­High Court directed that the dissenting Members comprising the original Division Bench would frame points of difference by agreement amongst them and then sign the same, thereupon the matter would be referred by the Chairman to the third referee Member---Once the third Member would express the opinion, all three…

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