COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE, AIRPORT ROAD, QUETTA vs SHER ALI Ss — 2026 PTD 662 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2026 PTD 662 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2026
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE, AIRPORT ROAD, QUETTA vs SHER ALI Ss
Subject matter: Tax & Customs
Provisions referred to: S. 194-C; S. 181

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

Judgment text as reported

COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE, AIRPORT ROAD, QUETTA VS SHER ALI Ss.194-a, 194-C & 196---Reference---Customs appellate Tribunal---Single Member Bench---Pecuniary jurisdiction---authorities assailed judgment passed by Single Member Bench on the plea of lack of jurisdiction as the matter was beyond pecuniary jurisdiction of Rupees five million---Validity---Only limitation imposed under S. 194-C (3) and (4) of Customs act, 1969 is that the Benches consisting of Single Member can only hear class of cases as Federal Government may by order in writing specify---No such notification or order in writing for delegating authorities issued by Federal Government, notifying cases to be assigned to a Single Member Bench was available on record nor same was produced by respondents or rebutted by way of filing counter affidavit---Chairman himself or any other member of Customs appellate Tribunal was authorized under S. 194-C (4) of Customs act, 1969 to dispose of case, sitting singly, where value of the case related to duty, tax and fine not exceeding five million Rupees or where goods were confiscated without option to pay fine in lieu of confiscation under S.181 of Customs act, 1969---High Court set aside judgment passed by Single Member Bench of Customs appellate Tribunal, as the same was coram non judice---High Court remanded the matter to Customs appellate Tribunal for decision afresh on appeal---Reference was allowed accordingly.

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