COLLECTOR OF CUSTOMS, QUETTA versus CUSTOMS, SALES TAX AND CENTRAL EXCISE, APPELLATE TRIBUNAL-III, QUETTA
Section 194C (4) and 196 Appellate Tribunal Single Member Specific Laws for the Distribution of Smuggled Goods Used by Customs Authorities for the transportation of smuggled goods and vehicles (original order) Collector Customs (Appeal ) Issued the vehicle on payment of a ransom (Appellate Order) Appellate Tribunal set aside the original order. The question was whether the appellate order was automatically disputed by the appellant Customs in such cases. There was one lakh rupees in the jurisdiction of the single member appellate tribunal to hear the appeal. At the relevant time, when the value of the seized goods exceeded 500,000, the appellate tribunal was not able to pass an unlawful order on behalf of the vehicle owner (defendant). A member of the appellate tribunal was able to hear appeals where the cost is estimated. The smuggled goods were not more than Rs. 500,000, and that his appeal was authorized was Rs. 361,000 as appellate tribunal for the assessment of confiscated goods. , 000 was allowed to hear matters related to the amount but afterwards it was amended by Rs 500,000 which could not be effected prior to the amendment and could not fix the error in the same scope. An Appellate Tribunal member, who exceeds the collective value of Rs 500,000, did not have jurisdiction to decide the matter at the relevant time. But the appellate tribunal had fixed the original order but the appellate order still occupied the field.
Related judgments — Quetta High Court Balochistan, 2013
