Law:

Section:

Customs Act (IV of 1969)--- ----Ss. 224, 194A & 196---Appeal to Appellate Tribunal---Limitation---Extension of time---Requirements---Tribunal was to see whether delay caused was due to the reason beyond the control of party and a plausible explanation, not shadowed by negligence had been furnished by the defaulting party for condonation of such delay, which seemed to be lacking in the present case---Once the appeals preferred before the Tribunal were found time-barred by over two months, valuable rights had accrued in favour of opposite party which could not be brushed aside/done away with lightly---Appellants being Government functionaries, were not entitled to any special treatment in the matter of condonation of delay---No illegality having been committed by the Tribunal while passing the order, dismissing the appeals being barred by limitation---Appeals against the impugned s of the Tribunal were dismissed by the High Court. Chief Settlement and Rehabilitation Commissioner and another v. Ghulam Ghaus and others 1974 SCMR 38 fol. Lakhan Chandra Paramanik and others v. Bihar State Housing Board and another 2003 Current Civil Cases 180 ref. ORDER The above cited eleven identical appeals are directed against the common order, dated 11-6-2004 whereby Customs Appeals No. K-803 to 813 of 2002 were dismissed by the Customs, Excise and Sales Tax Appellate Tribunal, Karachi Bench III Karachi, being barred by limitation. Mr. Akhlaq Ahmad Siddiqui, learned counsel for the appellant, has vehemently contended that, though, the appeals preferred before the Tribunal were, according to the appellants own case, time-barred by 66 days but in the applications under section 224 of the Customs Act, 1969, filed along with these appeals, plausible explanation was furnished, which had entitled the appellants for condonation of such delay in filing of appeals and adjudication on merits. In support of his contention learned counsel has placed reliance upon one case from Indian jurisdiction reported as 2003 Current Civil Cases 180 (Lakhan Chandra Paramanik and others v. Bihar State Housing Board and another). In reply to the above, Mirza Muhammad Awais, learned counsel for the…

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