ATTA CABLES (PVT.) LTD. through Authorized Director VS ASSISTANT COLLECTOR OF CUSTOMS, KARACHI, 2008 PTD-KARACHI-HIGH-COURT-SINDH 1274 (2008)

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.

M. Junaid Ghaffar for the Applicants in Spl. Customs Reference Applications Nos.340 to 346 of 2007.

Raja Muhammad Iqbal for the Respondent in Spl. Customs Reference Application Nos.340, 341, 342, 343, 345 and 346 of 2007.

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 circumstances as well as findings of this Court given in Special Custom Reference No.295 of 2007, relevant para. of which is reproduced as under:---

"We have considered the submissions of the learned counsel and perused the material placed on record, particularly the provisions of section 194-C (3)(4) before its amendment vide Finance Act, 2007 and thereafter, and noticed that at the time of passing of impugned order the learned Single Member of Customs, Excise and Sales Tax Appellate Tribunal had no jurisdiction to proceed with the matter while sitting as Single Member of the Bench, as one of the controversy involved in the appeal was about the dispute of valuation. Moreover, the relevant amendment brought through Finance Act, 2007 has no retrospective applicability so as to rectify such jurisdictional defect in the impugned order, dated 16-4-2007.

We have also observed from the contents of the impugned order that the question of valuation of goods is involved, while in terms of the section 194-C(3) that matter could not be heard by Single Member at the relevant time. While the amendment has been incorporated from 1-7-2007 vide Finance Act, 2007, whereby Single Member has been permitted to proceed even with the matter of valuation."

We accordingly allow these Special Customs Reference Applications and set aside the impugned orders, dated 4-10-2006 with the consequence that the issue needs to be decided afresh. The matters are remanded to the Tribunal for decision afresh in terms of the prevalent law.

H.B.T./A-28/KCase remanded.