The COLLECTORATE OF CUSTOMS (ENFORCEMENT), ISLAMABAD vs DANISH ZAHEER Ss — 2026 SCMR 849 SUPREME-COURT

Case information

Citation: 2026 SCMR 849 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
Parties: The COLLECTORATE OF CUSTOMS (ENFORCEMENT), ISLAMABAD vs DANISH ZAHEER Ss
Subject matter: Tax & Customs
Provisions referred to: 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

The COLLECTORATE OF CUSTOMS (ENFORCEMENT), ISLAMABAD VS DANISH ZAHEER Ss.2(s) & 179(3), proviso---Customs Act, 1969---Smuggling---Order-in-original---Limitation---Scope--- Supreme Court held that where Section 2(s) of Customs Act, 1969 is invoked, limitation for passing order-in-original after issuance of show cause notice is 30 days. Collector has no jurisdiction to extend time in such cases. Order passed beyond prescribed period was time barred. Leave to appeal was refused.

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