COLLECTOR OF CUSTOMS, through Additional Collector of Customs, MCC Gawadar, Custom, Gaddani vs MEHBOOB STEEL P

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

COLLECTOR OF CUSTOMS, through Additional Collector of Customs, MCC Gawadar, Custom, Gaddani VS MEHBOOB STEEL PIPE INDUSTRY Ss.194-C(4), 98 & 196---Customs Rules, 2001, Rr. 350(4), 350(7), 352(6) & 352(10)---Special Custom Reference Application---Pecuniary jurisdiction of Chairman or other Member of the Tribunal, authorized by the Chairman, sitting singly and deciding a case---Scope---Dispute over failure of the respondent firm to dispose of or export or pay duties and taxes of goods within the prescribed 02 years of their in-bonding in contravention of Rr. 350(4) & 352(6) of Customs Rules, 2001(Rules)---Respondent-firm preferred an appeal challenging the orders for recovery of surcharge under S. 98 of the Customs Act, 1969, (Act) read with Rr. 350(7) and 352(6) of Rules for the defaulted warehouse period and for payment of leviable sales tax on disposal/sale of wastage if not paid already in terms of R. 352(10) of Rules---Such appeal was disposed of by the Member (Technical-III) sitting singly---Contention of the appellant was that in any matter involving customs duties and taxes exceeding five millions rupees a Member of the Appellate Tribunal while sitting singly had no pecuniary jurisdiction to adjudicate upon such matter---Validity---Section 194-C(4) of the Customs Act, 1969 clearly vests jurisdiction in a Single Member only where the amount in dispute is within the limit of Rs.5 million, which is jurisdiction condition precedent and its non-observance renders the proceedings coram non judice---When a statutory Tribunal acts in breach of jurisdictional limits prescribed by law, its orders are void and liable to be set aside---Single Member of the Appellate Tribunal had travelled beyond its access, while deciding a matter, which exceeded the limit of Rs.5 million, thus, the impugned judgment passed by the Single Member of the Customs Appellate Tribunal was declared to be without lawful authority and of no legal effect and the same was set aside---Special Custom Reference Application was allowed, in circumstances.

COLLECTOR OF CUSTOMS, through Additional Collector of Customs, MCC Gawadar, Custom, Gaddani vs MEHBOOB STEEL PIPE INDUSTRY Ss — 2025 PTD 1562 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Judgment text as reported

Other judgments reported in 2025 PTD