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The DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-CUSTOMS vs AJAB KHAN Ss — 2025 PTD 226 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2025 PTD 226 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2025
Reporter
PTD
Parties
The DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-CUSTOMS vs AJAB KHAN Ss
Subject matter
Criminal
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

The DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-CUSTOMS VS AJAB KHAN Ss. 2(s), 16 & 179(3)---Violation of Ss. 2(s) & 16 of the Customs Act, 1969---Allegation of---Order-in-original, passing of---Passing of order-in-original within a certain statutory timeline---Mandatory timeline---Order-in-original was passed after 112 days after issuance of Show-Cause Notice after getting extension from Collector (Adjudication) under S.179(3) of the Customs Act, 1969---Argument of the applicant/Collectorate was that such period of limitation was directory and not mandatory---Validity---Wherever the Legislature has provided certain period for passing of an order; then said direction is mandatory and not directory and non-compliance of such a mandatory provision would invalidate the Act---In the present case since adjudication was beyond the timeline prescribed in S. 179(3) of the Customs Act, 1969, therefore, the said decision was invalid---Thus, proposed question was answered in the affirmative against the applicant and in favour of the respondent / importer---Reference Application was dismissed.

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