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Appellate Tribunal Inland Revenue 2012 Customs Act (IV of 1969)------S.179(3)

2012 PTD 47

Adjudication---Limitation---Show-cause notice
IRSHAD AHMAD AND ANOTHER
Appellant
VS
FIAZ AHMAD CHAUDHARY, DEPUTY SUPERINTENDENT CUSTOMS (AIB), LAHORE AND 6 OTHERS
Respondent

Case Laws / Head Notes / Paras

--Adjudication---Limitation---Show-cause notice was issued on 30-9-2008 and the order in original was issued on 5-5-2010---Order in original was time-barred by 112 days---Even if the adjournments sought by the appellants was approximately (30) days and the stay given by the court which was of approximately (260) days were excluded even then the order in original was time-barred by 112 days---Provisions relating to limitation were mandatory in nature for implementation by all subordinate judicial and quasi-judicial forums in view of doctrines of binding precedents and stare decisis.