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INTERNATIONAL INDUSTRIES LTD. versus COLLECTOR OF CUSTOMS


Sections 25A, 25D and 196 Determining the Value of Customs (Technical) Powers to decide the question regarding the law Prima fax, sitting alone by the Member (Technical) sitting on the law matter (Technical). , Had no jurisdiction to decide the law and could accept such jurisdiction even though such a question was not proposed, but having a jurisdiction, the High Court could compose a new question and so on. Can answer fresh High Court questions. As a result, the adverse order was set aside and the appellate tribunal was brought to trial before the appropriate bench, giving both sides the opportunity to decide the appeal within a period of 60 days.

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