913/2017 Spl. Cus. Ref. A. Parkash Lal (Applicant) V/S Deputy Collector of Customs & others (Respondent)
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
913/2017 Spl. Cus. Ref. A. Parkash Lal (Applicant) V/S Deputy Collector of Customs & others (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal Order Date: 20-SEP-21
Critical examination of ibid provision reveals that there are no consequential effects provided under Section 194-B of Customs Act, 1969 to a decision beyond 60 days time or within such extended period, as the Tribunal may, for reasons to be recorded in writing, fix. The word shall alone cannot demonstrate the mandatory test of the provision. What is more essential is the consequences and further test such as penal action, if prescribed. In the absence of such consequences or penal action the word shall alone cannot be construed as the time frame being mandatory when the Tribunal itself has been given authority to extend the period as deemed fit by it.