Law:

Section:

Customs Act (IV of 1969)- -Ss. 179 & 196-Customs Rules, 2001, Rr. 302, 302-A, 303, 305 & 307-A-Duty and Tax Remission for Exports (DTRE)-Time barred claim-Scope-Importer was granted DTRE approval on 25-6-2008 and at the relevant time, input goods were to be consumed within 24 months which had expired on 24-6-2010-Federal Board of Revenue extended time for utilization/consumption and extended period had also lapsed on 24-12-2011 and no further extension was granted by the Board- Plea raised by importer was that transfer of balance / leftover input goods to the new DTRE approval granted by Regulatory Customs Collector on 05-3-2012 could be treated as an extension in time relating to consumption of input goods-Validity-Such approval granted by regulatory authority could not be treated as extension in time relating to consumption of input goods-No power and jurisdiction was vested in regulatory authority to extend time specified under Customs Rules, 2001-Authorities sought information from importer and the latter had voluntarily provided the same-Contravention report was not a document prescribed in Customs Act, 1969 and it was a mere information forwarded to adjudicating officer relating to some alleged violation of Customs Act, 1969 or the rules or regulations made thereunder-Officer empowered under S. 179 of Customs Act, 1969 was to consider the same and to form an opinion as to whether to proceed under S. 179 of Customs Act, 1969-Adjudicating officer could exercise powers under S. 179 of Customs Act, 1969 on the basis of information received from any source-As long as the officer issuing show cause notice and exercising powers under S. 179 of Customs Act, 1969 was empowered to act and have jurisdiction thereunder, the source of information would become irrelevant and could not affect legality of proceedings-High Court declined to interfere in the order passed by Appellate Tribunal-Reference was disposed of accordingly. Malik Umar Aslam v. Mrs. Sumaira Malik and others 2014 SCMR 45; Maulana Nur-ul-Haq v. Ibrahim Khalil 2000 SCMR 1305; Ghulam Hassan v. Jamshaid Ali and others 2001 SCMR 1001 and Human Rights Cases Nos. 4668 of 2006, 1111 of 2007 and…

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