Law: Customs Act, 1969

Section: 16

(a) Customs Act (IV of 1969)--Ss. 16, 32 & 196---Reference application---Delay of 180 days, condonation of---Release of gold weighing 3400 grams by Appellate Tribunal---Revenue's plea that Tribunal had released such gold in violation of statutory provision, thus, impugned order was illegal and void, where against no limitation would run---Validity---Tribunal before passing impugned order had gone through record and come to conclusion that respondent had not tried to conceal such gold on his arrival at Pakistani port---Tribunal in impugned order had observed that respondent had neither infringed any law nor transgressed any circular/scheme issued in such regard---Impugned order could not be termed as a void order---After expiry of limitation period, vested rights had been created in favour of respondent, which could not be taken away---High Court dismissed reference application in limine for being hopelessly barred by limitation. 2001 SCMR 19; 2003 SCMR 83; Civil Appeal No. 126 of 2005; 2003 PTD 60; 2002 MLD 296; PLD 2005 SC 461; 2003 PTD 456; 2001 SCMR 827; PLD 1975 SC 331; 2002 PTD 83; PLD 1997 SC 351; 2008 SCMR 240; 2004 CLC 1482; Federation of Pakistan v. Metropolitan Steel Corporation 2002 PTD 87; Muhammad Hussain Munir and others v. Sikandar and others PLD 1974 SC 139 and PTCL 2008 CL 173 ref. PTCL 2008 CL 173; 2007 PSC 169 and 2002 SCMR 1903 rel. (b) Void order--- ----Limitation---No limitation would run against a void order---Principles stated. It is only a void order against which the limitation does not run, but in the cases where the orders passed by an authority is neither void nor contrary to the provisions of the law or sustainable in the law, then under such circumstances, the same are very much hit by laches and if no appeal is filed against such an order with the stipulated period of time, the same gets time-barred, barring exceptional circumstances where delay of each day is to be explained with sufficient cause to the satisfaction of the court. No limitation runs against a void order, and there is a distinction between a void and voidable order and the issue of limitation is applied only to void order. No doubt, a void order is a nullity…

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