COLLECTOR OF CUSTOMS, PORT MUHAMMAD BIN QASIM, KARACHI. vs Messrs

ORDER

1. ' 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?

2. Mr. Raja M. Iqbal the learned counsel for the applicant submitted that the order has been passed by a Member Technical sitting singly and since matters of law are involved, therefore, this order is fully covered by the judgment of this Court in the case of Collector of Customs v. Muzammil Ahmed (2009 PTD 266).

3. We have examined the impugned order and are of the considered view that the appeal before the Member Technical involved matter of law and, therefore, in view of the above judgment of this Court, the A impugned order could not have been passed by Member Technical sitting singly.

4. Therefore, following the above judgment, we will remand the case back to the Tribunal to be placed before an appropriate Bench for de novo disposal after giving both the parties an opportunity of being heard. Such exercise may preferably be completed within a period of three months.