COLLECTOR OF CUSTOMS, KARACHI versus FAPORT INTERNATIONAL, SIALKOT
Section 25, 194C and 196 Appraisal of Appraisal The jurisdiction of a member of the Appellate Tribunal Reference / Appeal to the High Court was involved in the matter and the terms of section 194C (3) of the Customs Act 1969 The Member Appellate Tribunal could not process the issue of commodity price under. The impeachment order was passed on 11-12 2006, while section 194C (3) of the Customs Act 1969 was amended to allow a member of the appellate tribunal to proceed with the matter. Assessment 1 was implemented from 2007 to 2007, which stated that a member of the appellate tribunal had passed before the amendment without any applicable application before the amendment, it was without jurisdiction and therefore in this case Was set aside and the case was remanded to a tribunal for a de novo trial.
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