Law:

Section:

(a) Customs Act (IV of 1969)--- ----Ss. 32 & 202---Distinction between Ss. 32 & 202, Customs Act, 1969--­Provisions of S.32 of the Act related to non-levy of duty/charge or short-levy or erroneous refund---Such provisions were not applicable to recovery proceedings under 5.202 of the Act in respect of a demand created as a result of original assessment. (b) Customs Act (IV of 1969)--- ----Ss. 32, 80 & 81---Notice under S.32 of the Customs Act would not be required to be issued in a case, where provisional assessment was made under S.81 of the Act and thereafter within period of limitation, final assessment order was made under S.80 of the Act and Department had not alleged non­ levy or short-levy of duty/charge. (c) Customs Act (IV of 1969)--- ----S. 196---Remedy of appeal/revision provided against final assessment order was not illusory in nature. (d) Customs Act (IV of 1969)--- ----S. 196---Constitution of Pakistan (1973), Art.199---Constitutional petition---Petitioner after receipt of intimation about- final assessment order dated 1-3-1987 neither challenged same in appeal nor in Constitutional petition till initiation of recovery proceedings under S.202 of the Customs Act in January, 1992---Validity---Constitutional petition filed on 9-2-1992 suffered from laches---Assessment order had attained finality, which could neither be allowed to be assailed in Constitutional petition nor any exception could be taken to initiation of recovery of Government dues- --Constitutional petition was dismissed being without any substance. Assistant Collector Customs v. Khyber Electric Lamps Manufacturing Company, 2001 SCMR 838; Messrs Said Ghani v. The Central Board of Revenue, Government of Pakistan, 1990 CLC 511 and Collector of customs v. Messrs S.M. Ahmed & Company (Pvt.) Limited 1999 SCMR 138 ref. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.--In this petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, the petitioner has sought the following relief. "(a) That the Detention Notice.No.SI/Musc/217/86-AIB, dated 7-1-1992 issued by the respondent No.2 and annexed with the petition as Annexure P.5 may please be declared as…

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