Law: Customs Act, 1969

Section: 176,196

(a) Customs Act (IV of 1969)--- ----Ss. 196 & 176---Adjudication, power of---Order passed after stipulated time---Effect---Petitioner assailed order-in-original passed by Collector of Customs (Adjudication) whereby he, after issuance of show cause notice, had ordered recovery of short payment of customs duty as confronted in show-cause notice---Appeal preferred before Customs Appellate Tribunal was dismissed solely on the ground that the appeal was hit by limitation as same was filed after 102 days---Validity---Order-in-original was a time-barred order---Officer of Customs was bound to pass order within the stipulated time period---Collector could not extend time according to his choice and whim, he could only do so by applying his mind after recording reasons for such extension---Order passed beyond the stipulated period was invalid---Order passed by Appellate Tribunal was not sustainable in the eyes of law---Reference was disposed of in favour of the petitioner. The Collector of Sales Tax Gujranwala and others v. Super Asia Muhammad Din and Sons 2017 SCMR 1427 = 2017 PTD 1756 foll. (b) Customs Act (IV of 1969)--- ----S. 196---Reference to High Court---Scope---Question relating to fundamental rights enshrined in the Constitution cannot be agitated in Reference/advisory jurisdiction of High Court as the scope of advisory jurisdiction is limited to the extent of questions of law arising out of the order passed by Appellate Tribunal. (c) Customs Act (IV of 1969)--- ----S. 196---Reference to High Court---Scope---Legal proposition settled by the Supreme Court do not require determination by the High Court in Reference/advisory jurisdiction. THIS JUDGMENT PASSED BY: LUBNA SALEEM PERVEZ, JUSTICE:---.--- The present Customs Reference Application has been filed by the Applicant against the order dated 24.05.2017, passed by the Customs Appellate Tribunal, Bench - II, Islamabad, in Appeal No. 119/CU/IB/2016. The following questions of law said to arise out of the impugned order. 1. Whether the impugned proceedings/judgment are legally sustainable? 2. Whether as per facts and in the circumstances of the case, the Learned Tribunal has failed in determination of very…

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