PTD 2017

2017 PLP 1146 (PTD)

Messrs BUTYAL ENTERPRISES Versus COLLECTOR CUSTOMS APPRAISEMENT CUSTOMS HOUSE

Jurisdiction / Court
Sindh High Court
Decided Date
Special Customs Appeal No.D-169 of 2001, decided on 28th September, 2016.
Honorable Judges
Aqeel Ahmed Abbasi and Abdul Maalik Gaddi, JJ
Case Reference Summary (AEO Optimized)
Citation 2017 PLP 1146 (PTD)
Forum / Court Sindh High Court
Bench Members Aqeel Ahmed Abbasi and Abdul Maalik Gaddi, JJ
Parties Messrs BUTYAL ENTERPRISES Versus COLLECTOR CUSTOMS APPRAISEMENT CUSTOMS HOUSE
Primary Law Customs Act (IV of 1969)
💡 Quick Legal QA & Summary / سوال و جواب خلاصہ
Q1: What are the key laws and sections cited in 2017 PLP 1146 (PTD)?

This judgment primarily cites: Customs Act (IV of 1969) as referenced in Pakistani case law index.

Q2: Which judicial bench decided the case 2017 PLP 1146 (PTD)?

The case was heard and decided by the Sindh High Court bench comprising: Aqeel Ahmed Abbasi and Abdul Maalik Gaddi, JJ.

Q3: What is the official citation format for this judgment on Pakistan Law Portal?

Cite this legal precedent as: 2017 PLP 1146 (PTD) (Messrs BUTYAL ENTERPRISES Versus COLLECTOR CUSTOMS APPRAISEMENT CUSTOMS HOUSE). Read the full summary and cross-referenced laws free on Pakistan Law Portal.

Laws Cited

Customs Act (IV of 1969)

Representation

  • Muhammad Afzal Awan for Appellant.

Headnotes / Summary

S. 196

Appeal

Condonation of delay

Unexplained delay of 10 months

Validity

Appeal was barred by limitation and no explanation for delay occurred in filing appeal was given nor any application seeking condonation of delay was filed

Substantial legal right had accrued in favour of succeeding party, after expiry of period of limitation provided under relevant statute, which could not be taken away in a casual manner, unless there was some plausible explanation and evidence explaining delay of each and every day was given

No plausible explanation was offered by appellant to condone inordinate delay of more than 10 months

Appeal was dismissed in circumstances. Collector of Customs v. Shahder Vankovani 2016 PTD 55 and Messrs Pakistan Soap Manufacturers v. Custom Appellate Tribunal Sp. Customs Ref. No.367 of 2016 rel.