Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)---Ss. 25, 194-C & 196---Determination of valuation of goods---Jurisdiction of single member of Appellate Tribunal---Reference/appeal to High Court---Question of valuation of goods was involved in the case and under terms of S.194-C(3) of Customs Act, 1969 Single Member of Appellate Tribunal could not proceed with the issue of valuation of goods---Impugned order was passed on 11-12-2006, whereas amendment in S.194-C (3) of Customs Act, 1969 whereby single Member of Appellate Tribunal had been permitted to proceed with matter of valuation was put into effect from 1-7-2007---Said amendment having no retrospective applicability impugned order passed by single Member of Appellate Tribunal prior to amendment, was without jurisdiction and thus was set aside---Case was remanded to the Tribunal for de novo trial. ORDER None for the defendant despite repeated notices on the given address through post, since legal issue is pointed out by Mr. Raja Muhammad Iqbal, learned counsel for applicant/petitioner, therefore, the petition is heard. According to the learned counsel the impugned order of the Tribunal suffers from technical flaw as the matter before the Tribunal was in respect to valuation of goods and a single member could not proceed with the issue of valuation in terms of section 194-C(3) but two members. He has pointed out impugned order, dated 11-12-2006 which has been passed by Single Member. In support thereof the learned counsel has cited a copy of order in Special Customs Reference No.295 of 2007, dated 28-9-2007 and submits that the same issue has been discussed in that appeal. After going through the above referred order, relevant para of which is…

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