Law: Customs Act, 1969

Section: 202

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)--- ----S.202---Constitution of Pakistan, Art.199---Constitutional petition---Recovery proceedings---Relief sought in constitutional jurisdiction of High Court---Contemptuous conduct of petitioner---Non-compliance with directions of Appellate Tribunal and consent order of High Court---Effect---Customs authorities sought recovery of outstanding duty and taxes against company (petitioner) and as a consequence issued Warrant of attachment---Appellate Tribunal declined to grant stay against demand made by customs authorities and directed company to deposit outstanding amount within 15 days in shape of bank guarantee---Company instead of complying with directions of Appellate Tribunal, challenged recovery proceedings before the High Court through constitutional petition, which was disposed of with consent of both the parties and company was directed to submit a bank guarantee to the extent of 50% of demand made by authorities---Company did not comply with said directions of High Court and filed another constitutional petition seeking refund or adjustment of alleged sale proceeds in respect of its goods auctioned by customs authorities---Company filed present constitutional petition whereby not only warrant of attachment issued by customs authorities was impugned but a declaration was also sought to the effect that company was entitled to the alleged sale proceeds of its goods auctioned by customs authorities---Company had filed present constitutional petition in total disregard of directions of Appellate Tribunal and that of High Court, with an aim not to make any payment towards its admitted outstanding tax liability---Such conduct of company, besides being dubious, was also contemptuous in nature, which disentitled it from seeking any discretionary relief from the High Court in its constitutional jurisdiction---Company was unable to show as to how impugned recovery proceedings were illegal, particularly in absence of any stay by a competent forum and in view of consent order of High Court---Constitutional petition was dismissed accordingly. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant petition, the petitioner…

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