ORDER: MRS. JUSTICE YASMIN ABBASEY.-(1). Mr. M Junaid Ghaffar, learned counsel appearing for applicants submits that the question involved in die instant Special Customs Reference Applications is that at the relevant time the particular issue involved in these reference applications was to be decided by a bench of two members as per requirement of prevalent law of that time but it has been decided by single member which is an illegality. He submits that the case may be remanded for decision afresh and impugned orders are set aside. In aid of his contention, learned counsel has cited a copy of order, dated 11-3-2008 passed in Special Custom Reference Appeal No. 63 of 2007 in which Mr. Raja Muhammad Iqbal, learned counsel has appeared for the applicant and got the benefit of the order which has been earlier passed on the same ground. In the referred order, a reference of another Special Custom Reference No. 295 of 2005 has been made and relevant para of the order has been reproduced.
2. Mr. Raja Muhammad Iqbal, learned counsel for the respondent has not disputed the above factual position and has not objected to the suggestion of remand.
3. Keeping in view the above circumstances as well as findings of this Court given in Special Custom Reference No. 295 of 2007, relevant para of which is reproduced as under:- "We have considered the submissions of the learned counsel and perused the material placed on record, particularly die provisions of section 194-C (3)(4) before its amendment vide Finance Act, 2007 and thereafter, and noticed that at the time of passing of impugned order the learned Single Member of Customs, Excise and Sales Tax Appellate Tribunal had no jurisdiction to proceed with the matter while sitting as Single Member of the Bench, as one of the controversy involved in the appeal was about the dispute of valuation. Moreover, the relevant amendment brought through Finance Act, 2007 has no retrospective applicability so as to rectify such jurisdictional defect in the impugned order, dated 16-4-2007.
We have also observed from the contents of the impugned order that the question of valuation of goods is involved, while in terms of the section 194-C(3) that matter could not be heard by Single Member at the relevant time. While the amendment has been incorporated from 1-7-2007 vide Finance Act, 2007, whereby Single Member has been permitted to proceed even with the matter of valuation,"
4. We accordingly allow these Special Customs Reference Applications and set aside the impugned orders, dated 4-10-2006 with the consequence that the issue needs to be decided afresh. The matters, are remanded to the Tribunal for decision afresh in terms of the prevalent law.