Citation Name: 2024 PTD 374 PESHAWAR-HIGH-COURTBookmark this Case COLLECTOR OF CUSTOMS (APPRAISEMENT), PESHAWA

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Citation Name: 2024 PTD 374 PESHAWAR-HIGH-COURTBookmark this Case COLLECTOR OF CUSTOMS (APPRAISEMENT), PESHAWAR VS ALLIED ASSOCIATES, PESHAWAR Ss.2(s), 156(1), Cls. (8) & (89), 179(3), 1st proviso & 196---Provisions relating to smuggling, invoking of ---Statutory period provided under S.179(3) of the Customs Act, 1969, for decision of such case by the Customs Officers---Scope and effect---Customs Appellate Tribunal set-aside the order-in-original on the basis that the same was passed by the Collector of Customs (Adjudication) beyond the statutory period provided under S. 179(3) of the Customs Act, 1969 ('the Act 1969')---Applicant (Customs Department) assailed findings of the Tribunal by filing reference contending that various adjournments were sought by the respondent (importer) itself and the proceedings for some time remained stayed by the High Court---Validity---First (1st) proviso of S. 179(3) of the Act, 1969, provided that the cases, wherein the provisions of clause (s) of S.2 of the Act 1969 had been invoked, the adjudication would be decided within a period of thirty (30) days of the issuance of Show-Cause Notice by excluding the period during which the proceedings were adjourned on account of stay order or Alternative Dispute Resolution proceedings or the time taken throughout by adjournment not exceeding thirty (30) days ---Thus, the total period in which the case was to be decided was thirty (30) days whereas, in the present case, Show Cause Notice was issued to the respondent / importer after one month of preparation of the Contravention Report ; and order-in-original was passed after more than three and half months of issuance of Show-Cause Notice---Order-in-original had been passed beyond the time-line of thirty (30) days provided under S. 179 of the Act, 1969---Record revealed that there was no stay order in the matter-in-question rather the High Court had actually declined the interim relief when its constitutional jurisdiction was invoked---High Court observed that the order-in-original, having been passed beyond the time prescribed under S. 179(3) of the Customs Act, 1969, was rightly set-aside by the Customs Appellate Tribunal---Customs reference was dismissed, in circumstances.

Citation Name: 2024 PTD 374 PESHAWAR-HIGH-COURTBookmark this Case COLLECTOR OF CUSTOMS (APPRAISEMENT), PESHAWAR vs ALLIED ASSOCIATES, PESHAWAR Ss — 2024 PTD 374 PESHAWAR-HIGH-COURT

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