Law: Customs Act, 1969

Section: 168

CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN, 1973---Article 185(3)---Petition for leave to appeal was rejected on the ground that no reasons were recorded for extending the period under the proviso to section 168(2) of the Customs Act, 1969. Review was sought on the ground that reasons were recorded. Review not allowed as show cause notice was not served even within the extended period under section 168.--See Section 168 of the Customs Act, 1969. CUSTOMS ACT, 1969 (IV OF 1969)----Section 168----While extending the period under proviso to sub-section (2) of section 168 the reason namely, inter, alia for the completion of inquiry/investigation cannot be said as no reason.--The contention that no reasons were recorded by the Collector while extending the period under proviso to sub-section (1) of section 168 of the Customs Act, 1969 (hereinafter referred to as the Act) is contrary to the record, inasmuch as factually the reasons have been recorded in the orders of extension of period. To reinforce the above submission he has invited our attention to the Collector's orders dated 13.01.1990 and 18.02.1990 whereby extension of one month under each of the order was granted in respect of the case covered under FIR No. 362/1989. In the above order the Collector has stated that he was granting an extension of one month as requested by the Deputy Director, Intelligence and Investigation (Customs & Excise), Lahore, for the purpose of issuance of show cause notice and completion of inquiry/investigation. In the extension order the reason for extension of time, namely, inter alia for the completion of inquiry/investigation cannot be said as no reason. It is true that the above reason was given by the Deputy Director in his application for extension. It was open to the Collector not to have accepted the above reason, but since he had accepted the same it cannot be said that he had not recorded any reason. Petition for leave to appeal was rejected on the ground that no reasons were recorded for extending the period under the proviso to section 168(2) of the Customs Act, 1969. Review was sought on the ground that reasons were recorded. Review not allowed as show cause…

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