1. By this Custom Reference Application filed against the order of the Tribunal, dated 20-2-2008 in Custom Appeal No. 207 of 2003, three questions have been proposed for the opinion of this Court.
2. At the very outset, the learned counsel for appellant Mr. Junaid Ghaffar submitted that although this question has not been raised but after filing of the above Reference Application which according to him was filed by some other counsel, this Court in its Judgment in case of Muzammil Ahmed v. Collector of ' Customs, reported in PTCL 2009 CL. 477, has held that the Member (Technical) sitting singly does not have jurisdiction to decide upon question of law. He pointed out that in this case the Member has decided that the jurisdiction in case of valuation does not lie with the Tribunal but with the Directorate General Valuation under section 25-D of the Customs Act and the question of jurisdiction, according to him, is a question of law which could not have been decided by the Member (Technical) sitting singly. This position could not be controverted by Mr. Raja Muhammad Iqbal, learned counsel for the respondent.
3. We have examined the case and are of the considered view that prima facie a matter of law was adjudicated upon by the Member (Technical) and in view of the above Judgment she could not have assumed such jurisdiction. Although as conceded by the learned counsel, such question has not been proposed but being a jurisdictional question this Court can frame a fresh question and answer it. We would, therefore, frame a fresh question to read as under:-- "Whether the Member (Technical) sitting singly had power to adjudicate on matters relating to law?" and following the Judgment in the case of Muzammil Ahmed referred above, we would answer it in Negative. In consequence of the above answer, we would set aside the impugned order and remand the case back to the Tribunal to place before an appropriate Bench and to decide the Appeal preferably within a period of 60 days, after giving both the parties an opportunity of being heard.