KARACHI: A division bench of the Sindh High Court (SHC) dismissed special customs reference applications as being time barred filed the Collector of Customs against M/s Dream Garments and others challenging impugned order dated Dec 17, 2013 passed by the Customs Appellate Tribunal at Karachi.
On 24 February 2021 court released detailed order, according to which, court observes in its order that “Special Customs Reference Applications (“SCRA’s”), the Applicant department has impugned order dated 17.12.2013 passed by the Customs Appellate Tribunal at Karachi in Customs Appeal No. K-1158 of 2013, whereas, the other connected SCRA’s are also in respect of an identical order passed in different Appeals before the Appellate Tribunal.
Muhammad Khalil Dogar, Advocate for the Applicant in one set of cases has made an attempt by arguing that the order was never dispatched on time and as per the inquiry made from the Tribunal, the order was dispatched subsequently. He has referred to some photocopies of dispatch registers and has made an effort to get them placed on record; which we owing to the fact that this cannot be permitted in this Reference jurisdiction have refused.
Mirza Nadeem Taqi, the Counsel for the Applicant in the second set of SCRA’s, on the other hand has made an attempt to argue on merits by referring to one question of law that since the order is without jurisdiction; hence no limitation runs against such a void order.
We have heard both the learned counsel and perused the record. At the very outset, we may observe that these SCRA’s are pending since 2014 and despite considerable lapse of time no effort has been made on behalf of the Applicant/department to get notices issued; nor any condonation application has been filed despite an objection being raised by the office way back on 15.5.2014.
In view of hereinabove facts and circumstances of the case, in our considered view apparently these SCRA’s are time barred, whereas, we have not been persuaded in any manner by the conduct and on the basis of the record before us, to exercise any discretion in favor of the Applicant; as neither any supporting application has been filed seeking condonation of delay; nor we have been assisted with any supporting material till today so as to give any indulgence to the contentions so raised by both the Counsel of the Applicant department. Accordingly, all these SCRA’s are hereby dismissed as being time barred”.
