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COLLECTOR OF CUSTOMS, LAHORE versus MESSRS WORLD TRADERS

Section 194B Appeal Tribunal Points Referring to the difference between the members referred to the third member procedure adopted by the Customs, Excise and Sales Tax Appellate Tribunal on which the Chairman of the Appellate Tribunal discussed the difference between the members. Passed to the third member (technical) who agreed with the chairman, the final order was recorded by the chairman alone and was sent back to the unanimous member, who was initially on the bench with the chairman and on trial. Unanimous Member (Technical) Did Not Disagree With Final Order By High Court Effect Appellate Tribunal The procedure took a serious note as the High Court was of the view that there was some error in the tribunal's functioning which the appellate tribunal chairman erroneously misunderstood the approach and referred to it. Was. There is a matter of third member points which was disputed by the members of the Bench which was required to be formed by consensus EN and then both members signed the third member (technical) chairman after the disclosures recorded. Later, he proceeded wrongly to record the final order of the tribunal without any authority, under the law, the High Court rejected such recording. Following the final order of the Tribunal individually, the Chairman again mistakenly referred the matter to the first Member (Technical), who was accompanied by the Bench and the Member (Technical) of the case without any The legal authority was heard again, then contributed several pages. By order that section 194B of the Customs Act, 1969 top civil advocates from Silanwala lawyer