The Sindh High Court considered a Customs Reference arising from an appeal filed substantially beyond the statutory period. The relevant Order-in-Appeal was dated 24 February 2025, while the appeal before the Customs Appellate Tribunal was filed on 18 September 2025. The Tribunal calculated that the appeal was filed 169 days after expiry of the prescribed period.
Under section 194A of the Customs Act, 1969, an appeal was required to be filed within the prescribed 30-day period, subject to the Tribunal’s power to condone delay where sufficient cause is established. However, no condonation application was filed and no sufficient explanation for the delay was furnished during the proceedings. Relying upon the Supreme Court’s judgment reported as 2025 SCMR 930, the Tribunal held that limitation is not merely a technical requirement and declined to examine the merits.
The High Court found no legal infirmity in the Tribunal’s approach and dismissed the reference in limine. For businesses and advisers handling customs litigation, the message is straightforward: identifying a strong case on merits is only one part of litigation management. Appeal deadlines must be monitored with equal seriousness, because an otherwise arguable case may never reach substantive adjudication once the limitation period has been allowed to expire without sufficient cause.