Law: Customs Act, 1969

Section: 194A(5),196

Customs Act (IV of 1969)- -Ss. 194-A(5) & 196-Reference-Limitation-Condonation of delay-Customs Appellate Tribunal dismissed appeals filed by authorities as those were barred by time and delay was not explained- Validity-Delay of each day was to be explained while seeking condonation-High Court declined to adopt different approach in such regard to accommodate authorities to the disadvantage of taxpayers- Substantial right accrued to a litigant party, in case of expiry of period of limitation, as provided under the statute-Order passed by Customs Appellate Tribunal did not suffer from any error or illegality while dismissing appeals of authorities on the point of limitation, as no reasonable explanation was given by authorities for seeking condonation of delay in filing appeals-Reference was dismissed in circumstances. Messrs West Pakistan Tanks Terminal (Pvt.) Ltd. v. Collector of Customs (Appraisement) and others 2007 SCMR 1318 and WAPDA v. Muhammad Khalid 1991 SCMR 1765 distinguished. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Learned counsel for the applicant submits that common questions have been proposed through above three Special Customs Reference Applications, hence requests that the same may be heard and disposed of through a common order/ judgment. Learned counsel for the applicant submits that the applicant department has proposed following identical questions, which according to learned counsel for the applicant, are questions of law arising from the impugned orders all dated 03.06.2014 passed by the Customs Appellate Tribunal, Bench-I, Karachi in Customs Appeals Nos. K-425/2013 and K-426/2013; "i) Whether on facts and circumstances of the case the Appellate Tribunal erred in law to dismiss the appeal on point of limitation without ascertaining the actual date of receipt of the order by the applicant? ii) Whether on the facts and circumstances of the case the Appellate Tribunal erred in law to dismiss the applicant's Appeal No.K-424/2013, on the point of limitation, despite the fact that the subject point was settled by the learned Appellate Tribunal by accepting the appeal for regular hearing? iii) Whether the Appellate…

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