Law: Customs Act, 1969

Section: 25,194C,196

Customs Act (IV of 1969)--Ss. 25, 194-C & 196---Determination of value of goods---Jurisdiction of Single Member of Appellate Tribunal---Application for reference to High Court---Question of determination of value of goods involved in the case, at relevant time was to be decided by a Bench of two Members of the Appellate Tribunal as per requirement of law prevalent at the relevant time, but same was decided by single Member, which was an illegality---Counsel for department had not disputed said factual position and had not objected to suggestion of remand of case made by the counsel for the applicants---Applications were allowed, impugned orders were set aside and matters were remanded for decision of the issue afresh. ORDER Mr. M. Junaid Ghaffar, learned counsel appearing for applicants submits that the question involved in the instant Special Customs Reference Applications is that at the relevant time the particular issue involved in these reference applications was to be decided by a bench of two members as per requirement of prevalent law of that time but it has been decided by single member which is an illegality. He submits that the case may be remanded for decision afresh and impugned orders are set aside. In aid of his contention, learned counsel has cited a copy of order, dated 11-3-2008 passed in Special Custom Reference Appeal No.63 of 2007 in which Mr. Raja Muhammad Iqbal, learned counsel has appeared for the applicant and got the benefit of the order which has been earlier passed on the same ground. In the referred order, a reference of another Special Custom Reference No.295 of 2005 has been made and relevant para of the order has been reproduced. Mr. Raja Muhammad Iqbal, learned counsel for the respondent has not disputed the above factual position and has not objected to the suggestion of remand. Keeping in view the above…

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