SOHAIL AZHAR vs ADDITIONAL COLLECTOR OF CUSTOMS MCC OF PaCCS CUSTOM HOUSE, KARACHI S — 2023 PTD 942 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2023 PTD 942 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: SOHAIL AZHAR vs ADDITIONAL COLLECTOR OF CUSTOMS MCC OF PaCCS CUSTOM HOUSE, KARACHI S
Subject matter: Tax & Customs
Provisions referred to: S. 179---P; S. 179; Customs Act

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

SOHAIL AZHAR VS ADDITIONAL COLLECTOR OF CUSTOMS MCC OF PaCCS CUSTOM HOUSE, KARACHI S. 179---Power of adjudication---Issuance of order-in-original---Limitation---Scope---Where Adjudication Officer had passed the order-in-original after 3 years, 2 months and 24 days instead of 120 days as specified in S. 179(3) of the Customs Act, 1969, Customs Appellate Tribunal held that the time lines prescribed in S. 179(3) of the Customs Act, 1969, were mandatory and not directory---Order-in-original was set aside without touching merits of the case---Appeal was accepted. Head NotesCase Description Citation Name: 2023 PTD 942 CUSTOMS-APPELLATE-TRIBUNAL-LAHOREBookmark this Case SOHAIL AZHAR VS ADDITIONAL COLLECTOR OF CUSTOMS MCC OF PaCCS CUSTOM HOUSE, KARACHI Remand---Meaning. Head NotesCase Description

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