Case Details

Citation(s)
2013 SLG 1122 2013 SLD 1122 (2013) 107 TAX 320
Lahore High Court
Writ Petition No. 9895 of 2012, decision dated: 29-5-2012
AYESHA A MALIK, JUSTICE
Adnan Ahmad Khawaja, for the Petitioner. Ghulam Ali Raza with Miss Naeema Bazool, Deputy Collector Custom and M. Naveen Chishti, for the
Respondents.

JAMAL SALAM

VS

DEPUTY COLLECTOR CUSTOMS and others

Law: Customs Act, 1969

Section: 179

Customs Act, 1969 (IV of 1969) - Sections 179, 180 & 168 - Constitution of Pakistan, Art.199 - Constitutional petition - Adequate remedy - Maintainability of constitutional petition - Exceeding authorized import of ammunition using more than on NTN by petitioner under import authorization permit - Show Cause Notice - Withholding authorization permit - Validity - Whether it is case of petitioner that respondents have exceeded their jurisdiction and are acting contrary to law remedy provided under Customs Act, is not efficacious as respondents cannot decide that they have exceeded their jurisdiction, therefore, constitutional petition is maintainable. On the issue of maintainability, since it is the case of the petitioner that the respondents 1, 2 and 4 have exceeded their jurisdiction and are acting contrary to the law the remedy provided under the Customs Act, 1969 is not efficacious as the stated respondents cannot decide whether they have exceeded their jurisdiction or whether the respondent No. 3 is the competent authority to withhold the original IAP, if required. Therefore this petition is maintainable and will be decided on its merits. (B) Customs Act, 1969 (IV of 1969) - Section- 16, 168, 179 & 180 - Import Policy Order, 2009, Section 8 - Constitution of Pakistan, 1973 Article 199 - Constitutional petition - Unauthorized import of ammunition by importer using more than one National Tax Number - Withholding of Import Authorization permit by Customs - Validity - Whether any violation of prohibition or restriction set out by Federal Government will fall, within scope of Customs Authority under Customs Act, 1969 - Held yes - Whether IAP does not take away jurisdiction of Custom authorities to investigate, inquire, adjudicate under Custom Act, 1969 in terms of any import in Pakistan - Held yes - Whether Respondent Nos. 1, 2 and 4 are fully authorized to withhold original IAP of respondent No.3 pending inquiry Conducted under Customs Act and upon its conclusion they can send their recommendations to respondent No.3 - alongwith original IAP - Held yes - Whether withholding original IAP of petitioner in accordance with powers conferred upon respondents…
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