Law: Customs Act, 1969

Section: 196

Law: Limitation Act, 1908

Section: 5

Customs Act (IV of 1969)--- ----S. 196---Limitation Act (IX of 1908), S.5---Reference to High Court---Time barred---Condonation of delay---Scope---Government on question of limitation could not be treated differently from ordinary litigant---Where, government in spite of enormous resources and facilities at its disposal, continued to delay filing of cases in time, detrimental to its own interest, opposite party could not be penalized for such negligence---Each day of limitation must satisfactorily be explained which petitioner had failed to do---Customs Reference filed by Collector of Customs /petitioner was hopelessly barred by time and reasons provided for the condonation of delay had not been accepted---Reference was not entertained by High Court. Central Board of Revenue Islamabad through Collector of Customs, Sialkot, Dry Post, Samberial District Sialkot and others v. Messrs Raja Industries (Pvt.) Ltd. through General Manager and 3 others 1998 SCMR 307 and Food Department, Gujranwala through Deputy Director and others v. Ghulam Farid Awan 2010 SCMR 1899 rel. JUDGMENT YAHYA AFRIDI, J.---Collector Customs, Model Custom Collectorate, Jamrud, Peshawar has made this reference to answer as many as eight questions. 2. The brief and essential facts leading to the institution of this Reference are that Messrs Lucky Cement Company Ltd. ("Company") had submitted various repayment claims of customs duty on account of export of cement to Afghanistan; that during the course of scrutiny, it was observed that all the cases were filed after the expiry of the limitation period but they failed to produce cogent and convincing reason to justify its claim that the delay was beyond control; that accordingly a show-cause notice was issued to Company; that the date of hearing was fixed for 17-12-2008 but no one appeared on behalf of the Company for hearing and the date was adjourned for 30-12-2008; that one Muhibullah Afridi, representative of the Company submitted an application for extension of time to submit reply to the show-cause notice but the Superintendent (Rebate Cell) Model Customs Collectorate, Custom House, Peshawar/adjudicating authority vide Order-in-Original dated…

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