Law: Customs Act, 1969

Section: 194

(a) Customs Act (IV of 1969)---Ss.194-A (5) & 215---Appeal to the Appellate Tribunal---Service of order, decision etc. ---Condonation of delay---Copy of order-in-original was not served/communicated to the appellant as he was out of Pakistan for quite a long time---Factum of passing the order-in-original came to the knowledge of the appellant on 20-02-2012 certified/attested copy of the order-in-original was issued and was received on 14-3-2012, in such scenario the order-in-original could not be communicated or served upon the appellant in person---Section 215 of the Customs Act, 1969 had enumerated the modes and the manner in which service of order, summons etc. could be affected---Evidently, such mode of service had not been followed for the purpose of service of order-in-original upon the appellant--- Where an order or had not been communicated or served or conveyed to the party, limitation in Fling the appeal would not start running---Circumstances warranted to condone the delay in filing the appeal and it was ordered by the Appellate Tribunal accordingly. 1960 PTD 1045; 2002 PTD 1035; 2010 PTD 2261 and 2010 PTD (Trib.) 1904 rel. (b) Customs Act (IV of 1969)---Ss. 156(1) (14) (50) (51) (58) (59), (61), (62) (90), 13, 32(1)(2), 79, 84, 86, 88, 97, 104, 116, 162, 163, 168(3) & 178---Punishment for offences---Removal of goods from private bonded warehouse---Penalty was imposed on the appellant on the ground that he had played pivotal role in evasion of customs, duty and other taxes as he settled the deal with the indenter for import of consignment; and in league with co-accused hired a premises which premises was used for illegal storage of bonded goods and he, keeping himself behind the screen managed all the affairs and committed the fraud; that he had neither joined the investigation nor had appeared before the Trial Court and that he had been declared absconder by the court of Special Judge Customs, Taxation Anti Smuggling---Validity---Assuming that the appellant guided in arranging the premises on rent as alleged in the show cause notice that did not in any manner whatsoever led to an adverse inference to be drawn against the appellant and that…

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