| Citation(s) |
|---|
| 2003 SLG 429 2003 SLD 429 2003 PTD 76 |
Lahore High Court
Customs Appeal No. 367 of 2002, heard on 5-09-2002
NASIM SIKANDAR, JUSTICE MUHAMMAD SAIR ALI, JUSTICE
Umar Atta Bandial for Appellant. A. Karim Malik for Revenue alongwith Lutaf Ullah Virk, Collector Customs for
Respondents.
Customs Appeal No. 367 of 2002, heard on 5-09-2002
NASIM SIKANDAR, JUSTICE MUHAMMAD SAIR ALI, JUSTICE
Umar Atta Bandial for Appellant. A. Karim Malik for Revenue alongwith Lutaf Ullah Virk, Collector Customs for
Respondents.
JAHANGIR KHAN TAREEN
VS
COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, LAHORE AND 2 OTHERS
Law: Customs Act, 1969
Section: 196
Customs Act (IV of 1969)---S. 196---Civil Procedure Code (V of 1908), S.148---Time fixed by Tribunal in its order---Application for extension in time was dismissed by Tribunal---Validity---Tribunal as a judicial forum was competent to entertain a prayer for extension in time---Application for extension of time made before Tribunal irrespective of its title and the provision of law under which same was purported to have been made would be deemed pending before Tribunal for consideration and disposal in accordance with law---High Court disposed of appeal accordingly. JUDGMENT NASIM SIKANDAR, J.---After hearing the parties we have come to the conclusion that the learned Customs Excise and Sales Tax Appellate Tribunal is competent to consider the prayer for extension in time. Despite some variance with regard to the applicable principles of the Civil Procedure Code in principle both parties…
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