Order in appeal, passing of---Delay of 847 days---Appeal was filed on 11-10-2012---Order under S. 193A(3) of Customs Act, 1969 was to be passed within 120 days from the date of filing of appeal i.e. on or before 08-09-2012 or within further extended period of 60 days during initial period of 120 days with reason to be recorded for extension in writing after serving a notice to person concerned---No extension had been granted by department prior to the expiry of initial period 120 days and it was evident from the order which was silent in that regard---Department passed an order after 967 days from the date of filing of appeal which was barred by 847 days---Order passed by department was without power/jurisdiction and could not be enforced under law.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Customs Appellate Tribunal | 2016 | Messrs EMAAN IMPEX (PVT.) LTD., KARACHI Vs The ASSISTANT COLLECTOR OF CUSTOMS and another |
Customs Act, 1969 180,193A(3) |
Delay of 847 days |