COLLECTOR OF CUSTOMS vs ASSAS ENTERPRISES S — 2022 PTD 1485 LAHORE-HIGH-COURT-LAHORE

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COLLECTOR OF CUSTOMS VS ASSAS ENTERPRISES S.5---Limitation---Condonation of delay---Scope---Each and every day's delay is to be satisfactorily explained. S.196---Limitation Act (IX of 1908), S.5---Qanun-e-Shahadat (10 of 1984), Art.129---Reference to High Court---Limitation---Condonation of delay---Scope---Department assailed order passed by Appellate Tribunal---Validity---Appeal filed by department was time-barred---Neither was it contended in the application for condonation of delay that the judgment was reserved or was kept in wait for orders or any effort was made to ascertain as to whether the judgment had been passed by Appellate Tribunal nor any register of Appellate Tribunal was produced to show that the copy of impugned judgment was not dispatched to the department---Presumption of correctness was attached to the judicial proceedings in terms of Art. 129(e) of the Qanun-e-Shahadat, 1984 and in order to displace the same, some evidence was required to be produced by the department along with application for condonation so as to make out a case for condonation of delay within the contemplation of provisions of S. 196(8) of the Customs Act, 1969, read with S. 5 of the Limitation Act, 1908---Reference application being time-barred was decided against the department. S.5---Limitation---Condonation of delay---Scope---Delay in filing proceedings cannot be condoned unless it is shown that there are sufficient reasons causing the delay---Law of limitation reduces an effect of extinguishment of a right of party when significant lapses occur and when no sufficient cause of such lapses, delay or time-barred action is shown by defaulting party, the opposite party is entitled to a right accrued by such lapses---Negligence does not constitute sufficient cause to condone the delay---Party seeking advantage of S. 5 of Limitation Act, 1908, must satisfy the Court that it had not been negligent and had been pursuing the case with due diligence and care---Government department, on question of limitation, cannot be treated differently from ordinary litigant.

COLLECTOR OF CUSTOMS vs ASSAS ENTERPRISES S — 2022 PTD 1485 LAHORE-HIGH-COURT-LAHORE

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