Case ID |
16a1f02a-027c-40da-ac11-cbc65aa33906 |
Body |
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Case Number |
Customs Reference No. 118360 of 2017 |
Decision Date |
Dec 05, 2018 |
Hearing Date |
Dec 05, 2018 |
Decision |
The Lahore High Court upheld the Customs Appellate Tribunal's dismissal of the petitioner's appeal due to it being time-barred. The petitioner failed to provide a sufficient explanation for the 298-day delay in filing the appeal. The court found that the reasons given were evasive and did not meet the necessary legal standards for condoning the delay under the Customs Act. Consequently, the reference application was dismissed, affirming the Tribunal's decision. |
Summary |
In the case of Customs Reference No. 118360 of 2017, the Lahore High Court addressed an appeal concerning the Customs Act of 1969. The case involved a significant delay in filing an appeal to the Customs Appellate Tribunal, which was dismissed due to being time-barred. The petitioner, represented by Baqir Hussain, argued that the delay was due to the late delivery of an order copy. However, the court found the explanations inadequate and upheld the Tribunal's decision. This case highlights the importance of timely legal action and the strict adherence to procedural rules in customs law. Keywords include Customs Act, appeal process, delay in filing, and Lahore High Court. |
Court |
Lahore High Court
|
Entities Involved |
Not available
|
Judges |
Justice Shahid Jamil Khan,
Justice Asim Hafeez
|
Lawyers |
Baqir Hussain,
Nadeem Mehmood Mian
|
Petitioners |
Baqir Hussain
|
Respondents |
Nadeem Mehmood Mian
|
Citations |
2019 SLD 808,
2019 PTD 613
|
Other Citations |
Not available
|
Laws Involved |
Customs Act, 1969
|
Sections |
194A,
196,
196(5)
|