AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S — 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S
Provisions referred to: S. 193

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

AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S. 193a---Procedure in appeal---Extension of time by Board after lapse of 120 days---Scope---appeal was filed before Collector of Customs (appeals) on 23-06-2017 and order on appeal should have been passed on or before 20-10-2017 or within further extended period of 60 days prior to lapse of initial 120 days on availability of exceptional circumstances and recording of those, after serving notice to the appellant---No extension whatsoever was given by the Collector of Customs (appeals) prior to expiry of initial period of 120 days, evident from the order itself, which was completely silent in that regard---For validating the delay in passing order Collector of Customs (appeals) had relied on extension granted by Board on 23-03-2018---Such extension was not valid by virtue of the fact that it had to be given prior to the lapse of currency of initial period of 120 days---Extension granted by Board was nothing more that flogging a dead horse for giving a lease of life---any medication or cure had to be undertaken prior to demise of an issue, it could not be revived even through artificial support when the issue had gone to the annul of history---Order passed by Collector of Customs (appeals) was barred by 221 days, hence void ab initio and not enforceable under law.

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