PARKASH LAL vs The DEPUTY COLLECTOR OF CUSTOMS (ADJUDICATION) COLLECTORATE OF CUSTOMS S — 2022 PTD 1506 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1506 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: PARKASH LAL vs The DEPUTY COLLECTOR OF CUSTOMS (ADJUDICATION) COLLECTORATE OF CUSTOMS S
Subject matter: Tax & Customs
Provisions referred to: S. 194-B---O; 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

PARKASH LAL VS The DEPUTY COLLECTOR OF CUSTOMS (ADJUDICATION) COLLECTORATE OF CUSTOMS S.194-B---Orders of the appellate Tribunal---Limitation for decision---Scope---applicant agitated only a solitary question that the appellate Tribunal had failed to deliver its decision within the time frame as provided under proviso to S.194-B of Customs act, 1969 and such alone would render the impugned judgment as nullity---Validity---Word "shall" alone could not demonstrate the mandatory test of the provision---What was more essential was the consequence and further test such as penal action, if prescribed---In absence of such consequences or penal action the word 'shall' alone could not be construed as the time frame being mandatory when the Tribunal itself had been given authority to extend the period as deemed fit by it---Reference application was dismissed.

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