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DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, FEDERAL BOARD OF REVENUE vs KHYBER TEA AND FOOD COMPANY IMPORTERS, EXPORTERS AND GENERAL ORDER SUPPLIERS KATCHERY GATE, PESHAWAR Ss — 2024 PTD 1049 ISLAMABAD

Case information

Citation
2024 PTD 1049 ISLAMABAD
Court
Islamabad High Court
Year
2024
Reporter
PTD
Parties
DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, FEDERAL BOARD OF REVENUE vs KHYBER TEA AND FOOD COMPANY IMPORTERS, EXPORTERS AND GENERAL ORDER SUPPLIERS KATCHERY GATE, PESHAWAR Ss
Subject matter
Tax & Customs
Provisions referred to
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

DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, FEDERAL BOARD OF REVENUE VS KHYBER TEA AND FOOD COMPANY IMPORTERS, EXPORTERS AND GENERAL ORDER SUPPLIERS KATCHERY GATE, PESHAWAR Ss.179, 197 & 196---Order passed beyond the mandatory prescribed period---Extension of time sought by the authorities---Scope---Taxpayer / company approached the Appellate Tribunal contending that the original order had been passed against it beyond the period of limitation---Department filed Reference Application against acceptance of appeal filed by the taxpayer---Validity---Applicant / Department remained unable to submit / file any documentation regarding any extension granted by the Collector or FBR for purposes of Ss. 197 & 179 of the Customs Act, 1969---Assertion of the applicant was that the Department no longer possessed the original record in the matter---It was for the applicant to satisfy the Court that the original order, which was sought to be upheld in the Reference jurisdiction, was a legal order passed within the time prescribed under S. 179(3) of the Customs Act, 1969, but the same had not been done---Record revealed that the original order was passed 41 days beyond the period prescribed for undertaking the assessment after issuance of the Show-Cause Notice---An order passed beyond the mandatory period prescribed will not sustain in the eyes of law, and such legal objection can be raised by a party at any point---High Court viewed that the Reference was based on an order which was not sustainable in the eyes of law therefore the same (Reference) was not maintainable---Reference was dismissed, in circumstances.

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