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

Case information

Citation
2026 PTD 23 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2026
Reporter
PTD
Parties
PAKO COMPUTERS vs CUSTOMS APPELLATE TRIBUNAL 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

PAKO COMPUTERS VS CUSTOMS APPELLATE TRIBUNAL Ss.179 (3) & 179(4)---Statutory timeframe for adjudicating matter---Scope and effect---Contention of the Respondent /Collectorate was that the Customs Appellate Tribunal ('Tribunal') was fully justified in holding that the Order-in-Original (ONO) was not time barred as such period of limitation is directory and not mandatory---Validity---Wherever the Legislature has provided certain period for passing of an Order; then the said direction is mandatory and not directory and in that case non-compliance of such a mandatory provision would invalidate such act---In the present case , since adjudication was beyond time as prescribed in S.179(3) of the Customs Act, 1969, therefore, the said decision was invalid---Wherever, the Legislature has provided certain period for passing of an Order; then the said direction is mandatory and not directory and in that case non-compliance of such a mandatory provision would invalidate such act---Since adjudication was beyond time as prescribed in S.179(3) of the Act 1969, therefore, the said decision was invalid---Thus, the proposed question was answered in the affirmative in favour of the applicant and against the Respondents / Collectorate---High Court set aside the impugned orders---Special Customs Reference Applications were allowed accordingly.

Other judgments reported in 2026 PTD

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