The DIRECTOR OF CUSTOMS VALUATION vs HANNA DAIRIES S — 2023 PTD 68 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PTD 68 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PTD
Parties: The DIRECTOR OF CUSTOMS VALUATION vs HANNA DAIRIES S
Subject matter: Civil
Provisions referred to: S. 196---L; S. 5---R; Limitation Act (IX of 1908)

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

The DIRECTOR OF CUSTOMS VALUATION VS HANNA DAIRIES S.196---Limitation Act (IX of 1908), S.5---Reference---Limitation---Condonation of delay---Government department, entitlement of---Force majeure---Authorities sought condonation of delay in filing of Reference on the plea of force majeure and misplacement of order of Customs Appellate Tribunal---Validity---Each day's delay was to be satisfactorily explained in time barred matters---No sufficient cause existed which prevented authorities in filing Reference in time---Issue of limitation was always a mixed question of law and fact and was to be decided on the ground of circumstances obtaining in the matter---Such reason for delay was not plausible---Government departments or autonomous bodies and their cases had to be dealt with in the same manner as that of an ordinary litigant citizen---High Court declined to condone the delay caused in filing of Reference by authorities---Reference was dismissed, in circumstances.

Other judgments reported in 2023 PTD

2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Fiscal statute---Literal approach of interpretation---Literal approach is to b…
2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Ss. 2(13), 122(5a), 210 & 211---amendment of assessments---Commissioner (Inlan…
2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Maxim "delegatus non potest delegare"---Scope and meaning---Delegation of powe…
2023 PTD 1590 SUPREME-COURTCOMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD VS FAUJI FOUNDATION LIMITED Ss. 22 & 30---'Income from other sources' or 'income from…
2023 PTD 1514 SUPREME-COURTFEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Federal Board of Revenue, Islamabad VS SUS MOTORS (PVT.) LTD. S. 81---Im…
2023 PTD 1492 SUPREME-COURTCOMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI VS AL-ABID SILK MILLS LTD., A-39, MANGHOPIR ROAD, SITE, KARACHI Fiscal sta…

Back to the case-law library · Search Pakistani case law in Urdu or English