Law: Income Tax Ordinance, 2001, Criminal Procedure Code (V of 1898)

Section: 2(s),16,156(1),156(8),156(89),157,164,168,171,179,193,Clause8,Clause89, CrPC- 103

Customs Act (IV of 1969)---Ss. 168, 2(s), 16, 156(1), Cls. 8 & 89-Smuggling, allegation of- Seizure and confiscation-Powers of the Authorities-Limitation- Show-Cause Notice was served upon the importer after more than nine months of seizure of foreign/lranian origin cooking oil /ghee- Contention of the appellant was that proceedings against him were liable to be quashed for being time-barred-Validity-Section 168 of the Customs Act, 1969, in clear terms , provides two months period for the Authorities to serve a Show-Cause Notice on the person from whom the goods liable to confiscation have been seized-Said period of two months can be further extended by two months in case the Competent Authority, for reasons to be recorded in writing, extends the same-In the present case, assuming that even if the Competent Authority could have extended the time period for further two months, still it would have been time-barred-Therefore, Show-Cause Notice and the entire proceedings, which followed thereafter, was void ab initio and illegal, and the same was quashed-Customs Appellate Tribunal set-aside impugned Order-in-Appeal passed by the Collector of Customs- Customs Appeal filed by the importer was allowed, in circumstances.JUDGMENT:SHAKIL AHMED ABBASI, MEMBER JUDICIAL-III:---.---By this order, I intend to dispose of abovementioned Customs Appeal filed against Order-in-Appeal No.402/2023 dated 11.08.2023 passed by the learned Collector of Customs (Appeals), Karachi.2. Brief facts of the case as reported by Pakistan Coast Guards, Karachi are that on 06 March 2022, at about 1310 hours, troop of 3 Pakistan Coast Guard Banalion observed suspicious movement of a bus, A1 Naseeb Daewoo Coach, Registration No.BSA-507 coming from Gawadar to Karachi on dirt track in general area Hub Bypass, thus avoiding Pakistan Coast Guard road check. Troops of 3 Battalion Pakistan Coast Guard got held the bus and brought it to the Hub bypass road check for checking purpose. The Investigation Officer, CG10-1463 Naib Subedar Muhammad Arshad as road check Commander tried to incorporate some civilians as mushirs hut no one are agreed. The Investigation Officer asked Coast Guards Number 13929…

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