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COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE OF PACCS, KARACHI versus MUZAMMIL AHMAD


Section 194C (3A) Procedure for Interpretation of Appellate Tribunal of Section 194C (3A) Customs Act, 1969, clause clause, legislative intent in subsection (3A) of section 194C, Customs Act, 1969 That is, if a special bench consisting of two or more technical members could not hear any issue on the question of law, then it would be illogical and absurd to conclude that the legislature intended that the sitting technical member alone Can hear a case related to a question of law. In an explanation

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