KARACHI: A time barred notice issued to Diamond Fabrics Limited was vacated by a custom appellate bench of High Court of Sindh while disposing of the petition filed through noted law firm Franklin Law Associates.
A counsel from the law firm submitted that the Show Cause Notice was in respect of a Goods Declaration dated 20-12-2014. He also submitted that the controversy as raised in this petition stands decided by judgment dated 12-12-2022 passed in CP D 2890 of 2020 titled Micro Innovation and Technologies (Pvt) Limited.
The bench confronted the counsel appearing for the department, he was unable to controvert the same. The bench said that in para 12 of the said judgment it has been held that Limitation is to be counted from the date of detection.
The bench then allowed the petition for the same reason, declaring the SCN to be time barred hence vacated.