COLLECTOR OF CUSTOMS, KARACHI VS FAPORT INTERNATIONAL, SIALKOT
2008 P T D 996
[Karachi High Court]
Before Munib Ahmad Khan and Ghulam Dastagir Shahani, JJ
COLLECTOR OF CUSTOMS, KARACHI
Versus
Messrs FAPORT INTERNATIONAL, SIALKOT
Customs Reference Application No.63 of 2007, decided on 11/03/2008.
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.
Raja Muhammad Iqbal for Applicant/Petitioner.
None for Respondent.
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 reproduced as under:
"We have considered the submissions of the learned counsel and perused the material placed on record, particularly the provision 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.
In such a situation, we held that the impugned order, dated 11-12-2006 passed in Customs Appeal No.K-407 of 2006 is without jurisdiction and is set aside. The case is remanded back to the Tribunal for de novo trial.
H.B.T./C-2/KCase remanded.