Law: Customs Act, 1969

Section: 25,80,193,193A,193(A)(3)

Law: General Clauses Act, 1897

Section: 24A

Law: Customs Rules, 2001

Section: 107,110,125

(a) Customs Act (IV of 1969)--- ----S. 193A---Appeal, filing of---Limitation---Appellant filed appeal against the order of department---Department's contention was that appeal was barred by time---Validity---Perusal of memo. of appeal showed that an objection regarding limitation had been inscribed by the Department---Held, that appeal had to be filed after clearance of goods and not upon passing of the assessment order and delay was only of four days---Department neither raised objection at the time of filing of appeal nor during course of hearing---Appeal before the Tribunal was, therefore, within time and the same had to be decided on merit instead of technicalities. (b) Customs Act (IV of 1969)--- ----Ss. 193 & 193-A(3)---Order-in-appeal, passing of---Delay of 242 days---Appeal was filed on 6-5-2013---According to S. 193A(3) of Customs Act, 1969, an order had to be passed within 120 days from the date of filing of an appeal or within a further extended period of 60 days with reasons to be recorded for extension in writing---No extension was granted as per contents of order and Department passed an order after 362 days---Department's contention was that the appeal filed was barred by time---Held the order passed by Department was barred by time, without jurisdiction and could not be enforced under law---Appeal was allowed, accordingly. Messrs Super Asia Muhammad Din Sons (Pvt.) Ltd., v. Collector of Sales Tax, Gujranwala 2008 PTD 60; Messrs Hanif Strawboard Factory v. Additional Collector (Adjudication) Customs, Sales Tax and Central, Excise Gujranwala 2008 PTD 578; Messrs Tanveer Weaving Mills v. Deputy Collector Sales Tax and 4 others 2009 PTD 762; Messrs Syed Bhai Lighting Limited, Lahore v. Collector of Sales Tax and Federal Excise, Lahore and 2 others 2009 PTD (Trib.) 1263; Leo Enterprises v. President of Pakistan and others 2009 PTD 1978; Innovative Impex, v. Collector of Customs, Sales Tax and Federal Excise (Appeal) 2010 PTD (Trib.) 1010; Fazal Ellahi v. Additional Collector of Customs, MCC of PaCCS 2011 PTD (Trib.) 79; Unique Wire Industries v. Additional Collector of Customs, MCC of PaCCS 2011 PTD (Trib.) 987; Kaka Traders v. Additional…

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