COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs DEANS INDUSTRIES, INDUSTRIAL ESTATE, PESHAWAR Ss — 2025 PTD 596 PESHAWAR-HIGH-COURT

Case information

Citation: 2025 PTD 596 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2025
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs DEANS INDUSTRIES, INDUSTRIAL ESTATE, PESHAWAR Ss
Subject matter: Tax & Customs
Provisions referred to: S. 179

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

COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS DEANS INDUSTRIES, INDUSTRIAL ESTATE, PESHAWAR Ss.32(2)(2a), 156(1)(14) & 179(3)---adjudicating authority deciding a matter---Timeline provided under S. 179 of the Customs act, 1969, non-observance of---Order-in-original to deposit the short payment of duty/taxes was set-aside by the Customs Tribunal allowing appeal preferred by the respondent---Validity---Record /Order sheet reveals that after issuance of Show-Cause Notice the case was heard on ten dates of hearing spanning seven months , and the judgment was announced after more than two and half months of last date of hearing---adjudicating Officer had unnecessarily prolonged the matter without obtaining the requisite approval from the competent authority for extension in time, therefore, it is evident that the proceedings could not be completed within the timeline as provided under S. 179(3) of the Customs act, 1969---Thus, the order-in-original was passed in violation of law i.e. beyond the time prescribed under S. 179 of the act, hence, the impugned decision passed by adjudicating officer is invalid, therefore, the findings of the Customs Tribunal do not call for any interference---Resultantly, the proposed question is answered in negative i.e. against the applicant / Collectorate---Special Custom Reference, filed by Collectorate, was dismissed, in circumstances.

Other judgments reported in 2025 PTD

2025 PTD 1833 BALOCHISTAN-SALES-TAX-ON-SERVICES-APPELLATE-TRIBUNAL, QUETTACASING CORPORATION (PVT.) LIMITED VS COMMISSIONER BALOCHISTAN REVENUE AUTHORITY. Ss. 2(115), 2(139), 25 & 27 - Balochistan Sales Tax on Serv…
2025 PTD 1230 SUPREME-COURTKASSIM TEXTILE MILLS (PVT.) LIMITED VS COMMISSIONER INLAND REVENUE, KARACHI Literal rule---Legislation---Powers of Court---Where words of st…
2025 PTD 1179 SUPREME-COURTWAK LIMITED MULTAN ROAD, LAHORE VS COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) Statutory d…
2025 PTD 1634 SUPREME-COURTThe DIRECTORATE OF POST CLEARANCE AUDIT through DG, FBR, Islamabad VS NESTLE PAKISTAN LIMITED, ISLAMABAD art. 185(3)---Petition for leave to…
2025 PTD 1270 SUPREME-COURTDIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR, through Director VS TAJ INTERNATIONAL (PVT.) LTD. Ss. 2(37), 3, 11, 33 & 37a---assessment…
2025 PTD 1270 SUPREME-COURTDIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR, through Director VS TAJ INTERNATIONAL (PVT.) LTD. Imposing of tax---Principle---Under mod…

Back to the case-law library · Search Pakistani case law in Urdu or English