Law: Customs Act, 1969

Section: 179

(a) Customs Act (IV of 1969)--S.179(3)---Adjudication---Limitation---Show-cause notice was issued on 30-9-2008 and the order in original was issued on 5-5-2010---Order in original was time-barred by 112 days---Even if the adjournments sought by the appellants was approximately (30) days and the stay given by the court which was of approximately (260) days were excluded even then the order in original was time-barred by 112 days---Provisions relating to limitation were mandatory in nature for implementation by all subordinate judicial and quasi-judicial forums in view of doctrines of binding precedents and stare decisis. 1993 SCMR 311 distinguished. Super Asia Muhammad Din and Sons (Pvt.) Ltd. v. Collector of Sales Tax Gujranwala and others 2008 PTD 60; Nagina Silk Mills Lyalpur v. The Income Tax Officer and the Appellate Tribunal, Pakistan PLD 1963 SC 322; Pace International Rawalpindi v. Secretary, Revenue Division, Islamabad, the Federal Tax Ombudsman (FTO) 2006 PTD 340; SS Oil Mills Ltd. v. Secretary Revenue Division, Lahore GST 2005 CL 592; TCL 2005 CL 841; 1992 SCMR 1898; 2009 SCMR 1126; 2002 MLD 180; 2003 PTD 1354; 2003 PTD 1797; 2008 PTD 578; 2009 PTD 762; 2009 PTD (Trib.) 107 and (2010) 109 Taxation 221 rel. (b) Customs Act (IV of 1969)--- ----S.187---Burden of proof as to lawful authority, etc.---Affidavit---Initial or persuasive burden of proof---Department failed to controvert affidavits of appellant through submissions of counter affidavits---No counter affidavit having been filed by the Department, depositions made by and on behalf of the appellants in the affidavits were deemed to be true and correct and no controversy in that behalf could be allowed to be generated---Department failed to discharge their legal burden or ultimate burden in terms of S.187 of the Customs Act, 1969. Messrs Kamran Industries v. The Collector of Customs, Exports and 4 others PLD 1996 Kar. 68 and 2003 PTD 2118 rel. (c) Customs Act (IV of 1969)--- ----S.187---Affidavit---Affidavit is a piece of evidence which carries full legal weight as per relevant provisions of Civil Procedure Code, 1908 as well as principles of justice, equity and good conscience---Affidavit was based…

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