| Citation(s) |
|---|
| 2025 SLG 3820 2025 SLD 3820 = 2025 SCP 300 = 2026 PTCL 8 = (2026) 133 TAX 24 = 2025 SCMR 179 |
Supreme Court of Pakistan
Civil Petition No.110 of 2023 (Against the impugned order dated 28.11.2022 of the Lahore High Court, Lahore passed in Customs Ref. No.74659 of 2022) AND CMA No. 5968 of 2025 (Stay application)
Mr. Justice Yahya Afridi, CJ Mr. Justice Muhammad Shafi Siddiqui Mr. Justice Miangul Hassan Aurangzeb
Mr. Izhar ul Haq, ASC. Ali Hassan Raza D.C Customs.
Civil Petition No.110 of 2023 (Against the impugned order dated 28.11.2022 of the Lahore High Court, Lahore passed in Customs Ref. No.74659 of 2022) AND CMA No. 5968 of 2025 (Stay application)
Mr. Justice Yahya Afridi, CJ Mr. Justice Muhammad Shafi Siddiqui Mr. Justice Miangul Hassan Aurangzeb
Mr. Izhar ul Haq, ASC. Ali Hassan Raza D.C Customs.
M/s Commander Agro (Private) Limited. … Petitioner
VERSUS
Customs Appellate Tribunal Bench-I, Lahore etc. … Respondents
Law: Customs Act, 1969
Section: 179(3),179(4),2nd Proviso to 179(3), 179
Summary:
The petition questions whether the order-in-original passed after the show cause notice dated 05.12.2014 complied with the time limits prescribed under section 179(3) of the Customs Act, 1969. It was held that the order was passed beyond the permissible period of 150 days (120 days plus 30 days adjournment), making the order time-barred and invalid. The petition was converted into an appeal and allowed, setting aside the High Court order.
Core Points:
- Show cause notice issued on 05.12.2014 triggered a 120-day decision period under section 179(3) of the Customs Act, extendable by 30 days adjournment.
- The order-in-original was dated 19.05.2015—or signed on 04.06.2015—both beyond the 150-day limit ending on 04.05.2015.
- An alleged extension under section 179(4) dated 20.05.2015 was also after the expiry of the 150-day period, thus invalid.
- Time limits under sections 179(3) and (4) are mandatory, as affirmed in Supreme Court precedents (Super Asia, Wak Limited).
- The delay rendered the order-in-original and consequent proceedings time-barred.
- The petition was converted to appeal and allowed; the High Court’s impugned order was set aside.
Law and Section Table
| Law | Section | Citation |
|---|---|---|
| Customs Act, 1969 | 179(3) | Time period for adjudication |
| Customs Act, 1969 | 179(4) | Extension of time limitation |
| Customs Act, 1969 | 2nd Proviso to 179(3) | Adjournment extensions |
| Supreme Court Cases | - | Collector of Sales Tax v. Super Asia (2017 SCMR 1427) |
| Supreme Court Cases | - | Wak Limited v. Collector (2018 SCMR 1474; 2025 SCMR 1280) |
JUDGMENT