Law:

Section:

Customs Act (IV of 1969)--- ----Ss. 194 & 196---Appeal before Appellate Tribunal---Objection of appellant that Member (Technical) of the Tribunal should refuse to hear appeal for he as Collector had passed order challenged in appeal after issuing show-cause notice to the appellant---Dismissal of appeal by Tribunal without deciding such objection---Validity---Appellant's such contention was mentioned in the order of Tribunal, but same was not adjudicated upon---Department had not opposed such objection of appellant---High Court set aside impugned order and remanded case to .Tribunal for its decision afresh after hearing both parties. ORDER This appeal under section 196 of the Customs Act, 1969 is directed against the order and judgment of the Tribunal dismissing the appeal filed by the present appellant. It is inter alia contended by the learned counsel for the appellant that Hafiz Muhammad Anees who was a Member Technical of the Tribunal, which passed the impugned order was also the Collector of Customs, Faisalabad under whose direction the show-cause notice was issued to the appellant, initiating the proceedings culminating in the impugned order of the Tribunal. It is contended that…

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