Law:

Section:

Limitation---Condonation of delay---Scope---If decisions are assailed they should be done within the prescribed period, and it should not be assumed that delay would be condoned when there is no valid reason to condone the same. ORDER: QAZI FAEZ ISA, JUSTICE:---.--- This petition for leave to appeal assails the order dated 6 September 2022 passed in Customs Reference No. 21-P/2022, which had upheld the order dated 25 January 2022 passed by the Customs Appellate Tribunal, Peshawar Bench, which had in turn upheld the order-in-original dated 13 August 2021 passed by the Additional Collector, Collectorate of Customs (Adjudication) Islamabad, Camp Office Peshawar. Therefore, three concurrent decisions have been assailed herein. 2. The petition has been belatedly filed with a delay of 11 days. Through C.M.A. No. 10322/2022 the said delay is sought to be condoned on the ground that formalities needed to be fulfilled and permission of high-ups for filing the petition was sought, which was awaited. 3. We enquired from the learned counsel about the amount of revenue involved and were told that it was 2.8 million…

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