Law: Limitation Act, 1908

Section: 3

Law: Constitution of Pakistan, 1973

Section: 199

Law: Customs Act, 1969

Section: 194-B,196

(a) Limitation Act (IX of 1908)�S.3�Limitation, law of�Object, purpose and scope�Law of limitation provides settlement / end of disputes between parties by operation of law�This is to create an atmosphere of certainty in society�Indolent litigants do not get what they are even otherwise entitled for, if they have not acted diligently within limitation period for taking recourse to a remedy as may be available to them�Object of law of limitation is to prevent stale demands, so it has to be construed strictly, ZTBL v. Yasmin Dahiri 2022 CLD 118 and Khushi Muhammad v. Mst. Fazal Bibi PLD 2016 SC 872 rel.(b) Constitution of Pakistan��Art. 199�Constitutional jurisdiction of High Court�Scope�Such jurisdiction of High Court cannot be expended as the solitary resolution or treatment for undoing wrongdoings, anguishes and sufferings of a party, regardless of having an equally efficacious, alternate and adequate remedy provided under low which cannot be bypassed to attract Constitutional jurisdiction. Syed Iqbal Hussain Shah Gifiani v. PBC and others PLD 2021 SC 391 and Sana Jamali v. V. Mujeeb Qamar (Civil Petition No.32-Q of 2019) rel. (c) Customs Act (IV of 1969)�Ss. 194-B 196�Reference�Maintainability�Rectification of order�Limitation, computing of�Authorities assailed order passed by Customs Appellate Tribunal in Rectification Application�Validity�All question proposed in Rectification Application filed by the authorities before the Tribunal were in fact on merits of the case�None of the questions could be called as a question which was intended to seek rectification of a mistake apparent on record�All such questions ought to have been raised before High Court by way of a Reference Application assailing main order in Appeal of Customs Appellate Tribunal�This was not done and belatedly a Rectification Application was filed to revive a matter which on merits had become time barred insofar as a Reference under S.196 of Customs Act, 1969, was concerned�Tribunal was justified in holding that the questions had to be raised before High Court in Reference Application�Reference Application filed under S. 196 of Customs Act,…

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