The DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-CUSTOMS vs AJAB KHAN Ss

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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---Timeline---Order-in-original was passed after the statutory time line for decision---Contention of the Applicant / Department was that the order-in-original was passed after getting extension from Collector (Adjudication) under S. 179(3) of the Customs Act, 1969 ---Record revealed that Show-Cause Notice in the present matter was adjudicated vide order-in-original in terms of S. 179(3) of the Customs Act, 1969 and the First Proviso thereof---Cases wherein, S. 2(s) of the Customs Act, 1969, has been invoked are to be decided within a period of 30 days from the issuance of Show-Cause Notice---Such period can be extended by the Collector for a maximum period of 60 days for reasons to be recorded---Order-in-Original in the present matter had been passed after 112 days; whereas, in the concluding paragraph of the said order, it had been stated that the Collector (Adjudication) has granted extension---Neither any reasons of the said extension had been mentioned, nor it had been stated that as to when the original period had expired, and when the extension request was made and how much period was extended by the Collector---Maximum period for which the Collector can extend the adjudication proceedings is 60 days, therefore, the order-in-original was required to be passed within a period of 90 days from the date of Show-Cause Notice whereas, admittedly, this time line was not complied within the present case---In the entire order-in-original, nothing had been stated as to any adjournment sought by the respondent / importer, therefore, no such period was to be excluded from this time line---Thus, proposed question was answered in the affirmative against the applicant and in favour of the respondent / importer---Reference Application was dismissed.

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

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