Law:

Section:

(a) Limitation--- ----Appeal---Limitation, reckoning of---While counting period of limitation the same has to be reckoned from the date of knowledge of the order against which appeal is sought to be preferred before higher forum. Haji Hussain Haji Dawood v. M.Y. Kherati 2002 SCMR 343 and Muhammad Nawaz and 3 others v. Mst. Sakina Bibi and 3 others 1974 SCMR 223 rel. (b) Counsel and client--- ----Knowledge of counsel about decision of case amounts to knowledge of client. Allied Bank of Pakistan Azad Kashmir v. Chaudhry Amir Baz PLD 1997 SC (AJ&K) 15 rel. (c) Customs Act (IV of 1969)--- ----S.196---Qanun-e-Shandat (10 of 1984), Art.85---Reference---Limitation---Knowledge of counsel---Dispatch of ---Appellate Tribunal dismissed appeal on 17-2-1998 and the order was assailed before High Court on 29-7-2006---Plea raised by appellant was that neither the order was ever received by him nor any reply was given by Appellate Tribunal in respect of various letters written for providing a copy of decision---Contention of the authorities was that the order passed by the Appellate Tribunal was sent to appellant through registered post---Validity---Documents of Appellate Tribunal were public documents and carried a great deal of sanctity with them and did not require any verification---Receipt of delivery of order via post and dispatch register established that the order had been duly served on the counsel of appellant and no adverse inference could be drawn---Reference application was barred by limitation and High Court declined to condone the delay---Reference application was dismissed accordingly. Altaf Hussain and 2 others v. Muhammad Nawaz and 2 others 2001 SCMR 405; Shaikh Muhammad Saleem v. Faiz Ahmad PLD 2003 SC 628 and Bashir Ahmed Bhanbhan and another v. Shaukat Ali Rajpur and others PLD 2004 SC 570 ref. ORDER IRFAN SAADAT KHAN, J.---By this Special Customs Reference Application (R. A) the following questions of law have been raised:-- 1. Whether the applicant being Transit passenger was required to make Declaration under sections 139 and 143 of the Customs Act, 1969? 2. Whether the provisions of section 2(s) of the Customs Act, 1969 are attracted in case of a…

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