| Citation(s) |
|---|
| 2025 SLG 184 2025 SLD 184 |
Sindh High Court
Spl. Cus. Ref. A. 23/2025 (D.B.) Sindh High Court, Karachi
Present: Mr. Justice Muhammad Junaid Ghaffar Mr. Justice Mohammad Abdur Rahman
Applicant: The Collector of Customs, Collectorate of Customs Enforcement, Karachi. Through Mr. Muhammad Khalil Dogar, Advocate.
Spl. Cus. Ref. A. 23/2025 (D.B.) Sindh High Court, Karachi
Present: Mr. Justice Muhammad Junaid Ghaffar Mr. Justice Mohammad Abdur Rahman
Applicant: The Collector of Customs, Collectorate of Customs Enforcement, Karachi. Through Mr. Muhammad Khalil Dogar, Advocate.
Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Muhammad Abdur Rahman
Law: Customs Act, 1969
Section: 5
Summary of Order
The Applicant (Customs Department) filed a Reference Application under Section 196 of the Customs Act, 1969, challenging the Customs Appellate Tribunal’s judgment dated 26.11.2024 in Customs Appeal No. K-576/2023. The key issue raised was:
"Whether the Order-in-Original (ONO) was passed beyond the statutory limitation period under Section 179(3) of the Customs Act, 1969?"
Court’s Findings:
Violation of Statutory Time Limit
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492