Full Judgment Text & Judicial Ruling

Court Name: Sindh High Court Judge(s): I. Mehmood, Z. A. Channa Title: SONEX CORPORATION vs COLLECTOR OF CUSTOMS Case No.: Constitutional Petition No. 652 of 1976 Date of Judgment:1976-12-23 Reported As: 1989 MLD 4595 Result: Order accordingly

JUDGMENT

JUDGMENT I. MAHOOD, J.--It is conceded by the learned Deputy Attorney-General that the show-cause notice dated 23-10-1976, was issued one day beyond the time of two months prescribed under section 168(2) of the Customs Act, 1969, and further that no extension has been given as provided in the proviso to the said subsection. In these circumstances the show-cause notice is quashed and the seized goods shall be returned to the person from whose possession they were seized. This is without prejudice to any action that the department may take in accordance with law including extension of the period of the show-cause notice, if Monthly permissible in law. In view of this order the petition stands disposed of with no order as costs. H.B.T./S-493/K

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