PAKO COMPUTERS vs CUSTOMS APPELLATE TRIBUNAL Ss — 2026 PTD 23 KARACHI-HIGH-COURT-SINDH

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PAKO COMPUTERS VS CUSTOMS APPELLATE TRIBUNAL Ss. 179(3) & 179(4)---Statutory timeframe for adjudicating a matter---Extension granted after the timeframe---Effect------Contention of the Respondent /Collectorate was that since an extension had been granted by FBR, the Customs Appellate Tribunal ('Tribunal') was fully justified in holding that the Order-in-Original (ONO) was not time barred---Validity---Perusal of the relevant (extension granting) letter of FBR, undisputedly, reflected that such extension was granted after the mandatory period provided under S. 179(3) of the Customs Act, 1969 ('the Act, 1969') had already expired---To that effect there appears to be no dispute; and even , the request for extension was also made by the Adjudicating Authority when the period for passing the ONO had already expired---Therefore, even if FBR had any jurisdiction to extend the time period it was done after the cut-off date; hence, was meaningless and was without lawful authority---Besides, said extension letter did not seem to have been issued in consonance with the powers conferred upon FBR under S.179(4) of Act, 1969 as no independent reasons of its own have been assigned by FBR; rather, the reasons stated by the Collector in his extension letter have been found to be justified, which is an incorrect approach as FBR cannot abdicate its authority so conferred under the Act, 1969 in such a manner and ought to have given its own reasoning in line with S.179(4) of the Act, 1969--Provision of reasons for granting an extension of time is necessary so as to ensure that discretion has been exercised by the FBR on valid grounds transparently and in astructured manner---Thus, the proposed question was answered in the affirmative in favour of the applicant and against the Respondent /Collectorate--- High Court set aside the impugned orders---Special Customs Reference Applications were allowed accordingly.

PAKO COMPUTERS vs CUSTOMS APPELLATE TRIBUNAL Ss — 2026 PTD 23 KARACHI-HIGH-COURT-SINDH

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