JUDGMENT

BHARUCHA, J.—This is an appeal by special leave against the judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as CEGAT). The order which granted special leave expressly confines it to the question whether a member of CEGAT sitting singly could in law have heard the appeal before it.

2. The appellant was granted an advance import licence for the import of crude emetine under a duty exemption scheme (C.E.E.D.) which required the appellant to export the goods after processing them. The goods that were imported by the appellants were found, on chemical analysis performed at the request of the Customs authorities, to contain emetine hydrochloride, moisture and other impurities. The Additional Collector of Customs held that the goods imported being emetine hydrochloride, the licence was not valid for the same. Inasmuch as the importation had been made without the cover of a valid licence, an offence under Section 11 1(d) of the Customs Act, 1962 (hereinafter called the said Act) read with Section 3 of the Import and Export (Control) Act, 1947 was established against the appellant. He ordered thus:

"Taking all the circumstances