Law: Customs Act, 1969

Section: 194-A(4),25-D,79,80,81,193-A

(a) Customs Act (IV of 1969)--- ----S.194-A(4)---Appeal---Cross objections, non-filing of--- Effect--- When no cross objection under S.194-A(4) of Customs Act, 1969, is filed within stipulated period of 30 days by respondent, the same is tantamount to admission and deposition made by and on behalf of appellant in memo of appeal and affidavit deems to be true and correct. (1974) 94 ITR-I; PLJ 1979, 71 72; 1986 CLC 745; (1984) 146 ITR 140; 1986 PTD (Trib.) 119; 1986 CLC 1119; 1986 CLC 1408; 1991 MLD 1243; 1992 SC 317; 1993 SCMR 662; PLD 1996 Kar. 68, PLJ 197 Quetta 66 and 2003 PTD 2118 rel. (b) Customs Act (IV of 1969)--- ----Ss. 25-D, 79, 80, 81 193-A--- Assessment order--- Finalization--- Limitation--- Revision application, pendency of--- Importer was aggrieved of the Valuation Ruling applied by Assessing Officer to assess his goods--- Despite pendency of revision application before Director General Valuation, the Assessing Officer finalized the Assessment and the Appellate Authority had dismissed the appeal--- Validity--- Appeal before Appellate Authority was filed by importer on 19-1-2018 in terms of S.193-A of Customs Act, 1969, order was to be passed in 120 days or within further extended period of 60 days in terms of its proviso by Federal Board of Revenue, upon availability of exceptional circumstances and recording of those after issuance of notice--- Order should have been passed on or before 19-5-2018 which Appellate Authority failed and no extension was given by Federal Board of Revenue--- Such vital illegality rendered the order passed by Appellate Authority barred by 33 days---Customs Appellate Tribunal set aside the orders passed by authorities---Appeal was allowed in circumstances. Sadia Jabbar v. FOP and others 2018 PTD 1746; 2016 PTD 702; (1974) 94 ITR-I; PLJ 1979 71 72; 1986 CLC 745; (1984) 146 ITR 140; 1986 PTD (Trib.) 119; 1986 CLC 1119; 1986 CLC 1408; 1991 MLD 1243; 1992 SC 317; 1993 SCMR 662; PLD 1996 Kar. 68; PLJ 197 (sic) Quetta 66; 2003 PTD 2118; Khalid Mahmood v. Collector of Customs 2009 SCMR 1881; 2017 PTD 1756; Collector of Customs Sales Tax Gujranwala and others v. Super Asia Mohammad Deen Sons others 2017 SCMR 1427; Messrs Super…

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