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223/2019 Spl. Cus. Ref. A. M/s. Pakistan Telephone Cables Ltd (Applicant) V/S The Customs Appellate Tribunal & others (Respondent)

Sindh High CourtTax Law2021

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui, Hon'ble Mr. Justice Agha Faisal

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223/2019 Spl. Cus. Ref. A. M/s. Pakistan Telephone Cables Ltd (Applicant) V/S The Customs Appellate Tribunal & others (Respondent) Sindh High Court

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui, Hon'ble Mr. Justice Agha Faisal Order Date: 11-AUG-21

These reference applications have been filed belatedly on 11.05.2019, along with applications for condonation of delay, on the premise that the applicants counsel did not communicate the impugned order to the applicants within time on account of a disconnect between with the parties their counsel. This could hardly be grounds for condonation of delay as the applicants are supposed to be vigilant in respect of their case and cannot claim any indulgence on account of their own indolence . In addition thereto, it appears that the copy of the impugned order was delivered on 21.01.2019, and not in May 2019 as claimed by the applicants. It was further alleged that the impugned order is void and no limitation would arise in such regard. Merely alleging that an order is void does not preclude a person from the ambit of limitation and it is settled law that shelter cannot be taken behind such assertions to vitiate the statutory requirements in respect of limitation.

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