BABAR SATTAR, J. Learned counsel for respondent No.1 raised preliminary objections with regard to the maintainability of the reference. He submitted that the reference was not authorized for purposes of section 196(1) of the Customs Act, 1969 as no authorization in writing has been produced by the applicant authorizing the Additional Director to file the instant reference. He then submitted that the original order dated 14.07.2010 was barred by limitation as pursuant to section 179(3) of the Customs Act the order had to be passed within 120 days of the issuance of the show- cause notice. The show-cause notice was issued on 02.02.2010 and the assessment order was passed after a period of 160 days.
2. In response learned counsel for the applicant submitted that vide C.M. No.230/2023 the applicant has appended the note sheet, which reflects that the Director (HQs) had authorized Additional Director (HQs) to file the reference and that constitutes authorization for purposes of section 196(1) of the Customs Act. On the question of the original order dated 14.07.2010 having been passed beyond the period of limitation, he states that the department no longer possesses the original record in the matter. Consequently, it has been unable to file any documentation re any extension granted by the Collector or by FBR for Purposes of sections 197 and 179 of the Customs Act.
3. It is for the applicant to satisfy the Court that original order dated 14.07.2010, which is sought to be upheld in the reference jurisdiction, was a legal order passed within the time prescribed under section 179(3) of the Customs Act. This has not been done. It appears from the record that the said order was passed 41 days beyond the period prescribed for undertaking the assessment after issuance of the show-cause notice. It is now settled by the Supreme Court that an order passed beyond the mandatory period prescribed will not sustain in the eyes of law. Given that this is a legal objection, it can be raised by a party at any point. We consequently find that the reference is based on an order that is not sustainable in the eyes of law and consequently the reference is also not maintainable.
4. A copy of this order is directed to be sent to the Registrar of the Tribunal under the seal of this Court.