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AMAN & AMIN TRADING CO. THROUGH PROPRIETOR versus DEPUTY COLLECTOR OF CUSTOMS, APPRAISING INTELLIGENCE BRANCH, KARACHI


Section 194C (3) (4) [as amended by the Finance Act (IV of 2007)] and section 196, a member of the Tribunal for lack of scope for the value of disputed goods imported by appellant. Dismiss the appeal through After the provision of section 194C (3) (4) of the Customs Act, 1969, as amended by the Finance Act, 2007, such case may be heard by the sole member of the Tribunal, who has Had no jurisdiction to proceed. Such an amendment to the approval of a non-binding order was not applicable so that the scope of such jurisdiction in the illegal order could be rectified, on the basis of such modification, the sole member of the tribunal was involved in the matter. The dispute finding had the jurisdiction to proceed with the appeal, in which the High Court deferred the defamation order and obtained remand. Cases within the timetable for the Tribunal to re-appeal

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