KARACHI: A custom appellate bench of High Court of Sindh (SHC) comprising Justice Agha Faisal and Justice Osman Ali Hadi while hearing a Special Customs Reference Application filed by Collector of Custom (Enforcement) Karachi through Sardar Zafar Hussain Advocate sat aside the judgment remanding the matter for de-novo decision on issue of Limitations. Ali Murad is respondent in the case.
Following question of law was proposed by the applicant side:
“Whether the Custom Appellate Tribunal has erred in law and dismissed the Appeal No K75/2025 of the applicant on the point of limitation by not considering into account that the impugned Order in Appeal No 1711/2024 dated 08.10.2024 was received by the applicant on 20.12.2024 and aforesaid appeal was filed on 16.1.2025 before the Customs Appellate Tribunal Karachi”.
Sadar Zafar Hussain relied upon two judgments one of SHC in ITRA 400/2023 and another by Peshawar High Court PTD 833 and submitted that Tribunal has dealt with the issue of limitation in a perfunctory manner. He said in view of above it would be proper to direct the tribunal to consider the issue of limitation de-novo and per settled law.
The bench agreeing to such proposal set aside the judgment by the tribunal and remanded the matter back to the tribunal for fresh order.