The COLLECTORATE OF CUSTOMS (ENFORCEMENT), ISLAMABAD vs DANISH ZAHEER S — 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 S
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

The COLLECTORATE OF CUSTOMS (ENFORCEMENT), ISLAMABAD VS DANISH ZAHEER S.179(3)---Customs Act, 1969---Order-in-original---Extension of time---Scope--- Show cause notice was issued on 27.04.2020 whereas order-in-original was passed on 10.08.2020. Supreme Court held that prescribed limitation had expired and extension granted by Collector without recording valid reasons was not lawful. Impugned judgment required no interference.

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