Law: Customs Act, 1969

Section: 2(s), 179(3)

 SUMMARY This reference under the Customs Act, 1969 challenged a Customs Appellate Tribunal judgment dated 15.12.2022. The dispute concerned whether the order-in-original was time-barred under Section 179(3) of the Customs Act, 1969, even though the case involved alleged smuggling under Section 2(s). The Tribunal had set aside the departmental order on the ground that it was passed beyond the prescribed limitation period. The High Court found no legal infirmity in that reasoning and upheld the Tribunal’s view, refusing to interfere.  TAGLINE “Even in smuggling cases, customs orders passed beyond limitation under Section 179(3) are invalid.” ORDER; Babar Sattar, J: This reference has arisen from a judgment of the Customs Appellate…