Law: Customs Act, 1969

Section: 196

Customs Act (IV of 1969)----S.196--Reference to High Court--Exercise of jurisdiction under S.196 of Customs Act, 1969--Question of limitation for filing of reference, determination of--Condonation of delay--Scope--Department could not be given any special treatment or priority in respect of issue of limitation--For question of limitation, Government could not be treated any differently than an ordinary litigant-- Jurisdiction to entertain reference under S.196 of Customs Act, 1969 after expiry of period of limitation meant that court had to apply its mind in considering such request for condonation of delay after going through the facts of a case--No general rule or precedent existed whereby delay must necessarily be condoned where Government interest or revenue was involved--Question of limitation was not merely one of technicalities; and rights accrued to a party due to limitation could not be snatched away without sufficient cause and lawful justification. Government of Pakistan v. Malbrow Builders, Contractor 2006 SCMR 1248; Chairman, District Evacuee Trust, Jhelum v. Abdul Khaliq PLD 2002 SC 436 and Federation of Pakistan v. Jamaluddin and others 1996 SCMR 727 rel. ORDER MUHAMMAD JUNAID GHAFFAR, JUSTICE:---.--- Through listed Special Customs Reference Applications (“SCRA’s”), the Applicant department has impugned order dated 17.12.2013 passed by the Customs Appellate Tribunal at Karachi in Customs Appeal No. K-1158 of 2013, whereas, the other connected SCRA’s are also in respect of an identical order passed in different Appeals before the Appellate Tribunal. 2. It appears that in all these SCRA’s an objection was raised by the office as to how these SCRA’s are within time inasmuch as the order is dated 17.12.2013 and certified copy of the same has been issued on 30.12.2013; whereas, these SCRA’s were filed in on 3.5.2014 and in some cases on 9.5.2014, and according to the office were time barred. The Applicant’s counsel had replied the office objection by stating that these SCRA’s are within time as the impugned order was received by the Applicant/department through post on 10.02.2014 and counting from that date, all SCRA’s are within the period of 90 days…

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