A.J. TRADERS vs COLLECTOR OF CUSTOMS (ADJUDICATION) ISLAMABAD S — 2022 PLD 817 SUPREME-COURT

Case information

Citation: 2022 PLD 817 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PLD
Parties: A.J. TRADERS vs COLLECTOR OF CUSTOMS (ADJUDICATION) ISLAMABAD S
Subject matter: Criminal
Provisions referred to: S. 194-B---

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

A.J. TRADERS VS COLLECTOR OF CUSTOMS (ADJUDICATION) ISLAMABAD S. 194-B---appeal before Customs appellate Tribunal---Customs appellate Tribunal ('Tribunal') not deciding the appeal within sixty days nor extending the period for decision in terms of the first proviso to section 194-B of the Customs act, 1969---Question as to whether the statutory requirement to decide an appeal, and to do so within a particular time frame, is a mandatory obligation cast on a State functionary and whether non-compliance therewith adversely affects the rights of the taxpayer---Held, that if a taxpayer's appeal is not decided within the stipulated period his appeal cannot be negated and the taxpayer non-suited on this score---To hold otherwise would be eminently unfair and give the State a premium for its own functionary's non-compliance with the law---Legislature in prescribing a period within which an appeal should, or must, be decided obligates the appellate authority---Therefore, if there are any consequences in deciding an appeal beyond the prescribed period the same may only be visited upon the State functionaries, and not on a taxpayer.

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