Law: Customs Act, 1969

Section: 2(s),16,56(1)(89),56(1)(90),157,168,179( 3),194B

Law: Imports and Exports (Control) Act, 1950

Section: 3(1)

Customs Act (IV of 1969)-Ss. 179(3) 194-B-Appeal-Limitation--Customs Authorities initiated proceedings against petitioner for transporting smuggled goods-Order-in-Original was maintained by Appellate Authority as well as Customs Appellate Tribunal-Plea raised by petitioner was that adjudicating order was passed beyond statutory period of limitation Validity-Automatic extension of 60 days after expiry of 120 days was not provided under proviso to S. 179(3) of Customs Act, 1969 Intent of proviso to S. 179(3) of Customs Act, 1969, was not to grant automatic extension to finalize order in every case and the same was not applicable as neither there was stay of proceedings in operation nor any dispute resolution proceedings were going on-Order-in-Original was not passed within statutory period of 120 days and no extension of time for further 60 days was granted by Collector-High Court set aside Order-in-Original as the same was time barred having been invalidly passed after expiry of statutory limitation under S. 179(3) of Customs Act, 1969-Reference was allowed, in circumstances. The Collector of Sales Tax Gujranwala and others v. Super Asia Mohammad Din Sons 2017 SCMR 1427; Messrs Mujahid Soap and Chemical Industries (Pvt.) Ltd. v. Customs Appellate Tribunal, Bench-I, Islamabad 2019 PTD 1961 and Messrs Lunar Technologies (Pvt.) Ltd. v. Appellate Tribunal of Customs (Customs Reference No.33/2017) ref. JUDGMENT LUBNA SALEEM PERVEZ, JUSTICE;---.--- Through this common judgment we intend to dispose of the captioned Reference Applications filed under section 194-B of the Customs Act, 1969, (hereinafter referred to as the Act. 1969) by the applicant company, whereby number of questions were formulated, however, after going through all the questions proposed by the applicant, we are of the view that answer to the following question of law would be suffice to resolve the controversy in the instant reference applications as it question of limitation of adjudication and passing of Order-in-Original by Customs Officers under section 179(3) of the Act, 1969:- “Whether the order passed in violation of mandatory provisions of section 179(3) of the Customs Act. 1969 and passed…

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