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IFTIKHAR AHMED KHAN vs CUSTOMS APPELLATE TRIBUNAL Ss — 2026 PTD 156 ISLAMABAD

Case information

Citation
2026 PTD 156 ISLAMABAD
Court
Islamabad High Court
Year
2026
Reporter
PTD
Parties
IFTIKHAR AHMED KHAN vs CUSTOMS APPELLATE TRIBUNAL 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

IFTIKHAR AHMED KHAN VS CUSTOMS APPELLATE TRIBUNAL Ss. 2(s), 16, 156(1) (89) & 179(3)---Smuggling, matter of---Adjudication proceedings---Limitation---Order-in-Original was clearly time barred as it was passed two months and twenty four days after the Show-Cause Notice---Decision given beyond the prescribed limitation under S. 179(3) of the Customs Act was invalid---Resultantly, the questions proposed by the Applicant were answered in his favour---High Court set-aside the impugned judgments---Customs Reference was allowed.

Other judgments reported in 2026 PTD

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