ORDER

This order shall also dispose of connected Customs Reference Nos. 24553 and 24554 of 2024, as they involve common questions of law and fact.2. The applicant, being aggrieved by the order dated 23.01.2024 passed by the Customs Appellate Tribunal, Lahore in Customs Appeals No. 121, 122, and 123/LB/2016, has filed this reference under Section 196 of the Customs Act, 1969. The following question of law has been proposed:"Whether the Order-in-Original No.88-90/2016 dated 07.04.2016 is barred by time, having been passed after the available statutory time for adjudication, as per the settled principles as enumerated by the Honorable Supreme Court in judgments reported PTCL 2017 CL 736, PTCL 2019 CL 555 and PTCL 2020 CL 159?3. Brief facts are that M/s Fatima Fertilizer Company Limited, Multan imported 22 consignments during 2011–2013, including electric cables, steel pipes, scaffolding, lubricants, and welding wire, which were cleared under Serial Nos. 20 and 21 of SRO 575(I)/2006 dated 05.0...