Law: Customs Act, 1969

Section: 196

Customs Act (IV of 1969)- -S. 196-Appeal-Condonation of delay-Unexplained delay of 10 months-Validity-Appeal was barred by limitation and no explanation for delay occurred in filing appeal was given nor any application seeking condonation of delay was filed-Substantial legal right had accrued in favour of succeeding party, after expiry of period of limitation provided under relevant statute, which could not be taken away in a casual manner, unless there was some plausible explanation and evidence explaining delay of each and every day was given-No plausible explanation was offered by appellant to condone inordinate delay of more than 10 months-Appeal was dismissed in circumstances. Collector of Customs v. Shahder Vankovani 2016 PTD 55 and Messrs Pakistan Soap Manufacturers v. Custom Appellate Tribunal Sp. Customs Ref. No.367 of 2016 rel. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE Instant Customs Appeal has been filed against the impugned order dated 14.3.2001 passed by the Customs Excise and Sales Tax Appellate Tribunal, Karachi Bench, whereby, the appeal filed by the appellant against the order of Collector (Appeals) was dismissed and the order of adjudication was upheld. However, perusal of record shows that while presenting instant appeal, the appellant, instead of filing certified true copy of the impugned order of the appellate tribunal, has attached an attested copy of the tribunal's order along with memo of appeal, which is available at pages 17-19 of the instant file. 2. An objection was raised by the office with regard to maintainability of instant appeal on the point of limitation, in response to which, the learned counsel for the appellant made an endorsement on the objection sheet on 02.6.2001 to the effect that "impugned order was received on 02.04.2001 and appeal was filed on 02.5.2001, therefore, the appeal is within time." Attention of the learned counsel for the appellant was drawn to the copy of the impugned order passed by the Appellate Tribunal on 14.3.2001, annexed with memo of appeal in the instant case, which reflects that it is not a certified true copy of the order, on the contrary, it is attested copy which was obtained by the…

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