Recovery of short levied customs duties---Time barred show-cause notice---Effect---Show-cause notice issued by the notifying authority beyond the period of limitation was patently illegal, without jurisdiction and lawful authority and as such all subsequent proceedings and orders based thereupon were set aside being without jurisdiction.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Customs Appellate Tribunal, Karachi | 2014 | AMIR AKRAM Vs RESPONDENTS: COLLECTOR OF CUSTOMS (APPEALS), PECH SOCIETY, KARACHI AND ANOTHER |
Customs Act (IV of 1969)---
----S. 32A(2) |
Time barred show-cause notice |