Law: Customs Act, 1969

Section: 194C(3A)

Customs-Act (IV of 1969)--S. 194-C(3-A)---Appeal involving question of law----Tribunal, powers of---Scope---Member Technical of Appellate Tribunal while sitting singly could not decide such matter. Collector of Customs v. Muzammil Ahmed 2009 PTD 266 rel. ORDER By this Special Customs Reference Application filed against the order of the Tribunal, dated 9-10-2007 in Customs Appeal No.K-481 of 2006 the following questions said to have arisen from that order have been proposed for the opinion of this Court:-- (1) In view of the provision of section 32(5) of the Customs Act, 1969 whether the Member Tribunal was justified in giving his own interpretation of the said provision of law? (2) Whether the valuation issued by the Deputy Controller Valuation was in accordance with law? (3) Whether the Member Tribunal has rightly interpreted/read the provisions of section 81 of the Customs Act, 1969? (4) Whether the provisions of section 25(7) as interpreted by the Member Tribunal is justified and in accordance with law? Mr. Raja M. Iqbal the…

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