COLLECTOR OF CUSTOMS, THROUGH ADDITIONAL COLLECTOR OF CUSTOMS versus HAJI BALLOW KHAN
Section 194C, 194 and 196 Customs, Excise and Sales Tax Appellate Tribunal (Rule), 2006, R4 Customs Act, 1969, Appeal Tribunal Interpretation of Section 194C, Judicial and Administrative Powers of the Chairman Constitution Bench Exercise at its discretion The question of the urgency / utility of the Chairman before the question was whether the Appellate Tribunal Chairman had the jurisdiction under section 194C of the Customs Act, 1969, to issue the matter as a single member bench. Make the decision. In the event of an emergency, section 194 of the Customs Act, 1969 sets forth the powers of the Federal Government for the formation of appellate tribunals, the appointment of judicial and technical members, and the appointment of any of them to the chairmanship. Then there was the case of the Chairman of the Tribunal constituting the benches and the way to distribute the work to the benches was provided under R4 of the Customs, Excise and Sales Tax Appellate Tribunal (Regulation) Rule 2006, to constitute the Bench to the Federal Government. Was not an option And distributing business to benches when it was the sole discretion of the chairman to distribute business to the members of the tribunal, but before doing so, he would record the reasons and, after the application of the court's mind, submit the case to a single member, Which will be subject to Provided that only those matters which have already been allotted to the Bench of the two members and stated that the members / auxiliaries are part of such Bench is provided for and provided for under section 194C of the Customs Act, 1969. Were silent about the rules at their disposal. The Chairman, since he was only authorized to the extent of administrative action, but as far as the judicial proceedings are concerned, the Chairman
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