Law: Customs Rules, 2001

Section: 135,142

Law: Customs Act, 1969

Section: 32(3)(s),133(VI),196,202,211(3)

Law: Constitution of Pakistan, 1973

Section: 199

(Against the dated 10.07.2015 passed by the Peshawar High Court, Peshawar in W.P No. 1283-P/2015 and against the common Judgment dated 21.9.2015 passed in W.P. No. 3685-P/2015 and in Review Petition No. 160-P of 2015 (arising out of W.P. No. 1283-P/15) respectively). Customs Rules, 2001-- ----Rr. 135 & 142--Customs Act, 1969, S. 32(3)(s), 133 (VI), 196, 202, 211(3)--Constitution of Pakistan, 1973, Art. 199--Manufacturing in Bond Rules, 1997, R. 15(6)--Manufacturing of ghee and oil--Resumption of recovery proceedings--Demand was barred by limitation--Jurisdiction--It is settled position in law that "where an exclusive Tribunal or a regular Court has jurisdiction in a matter but legislation, creating such Court or forum or conferring jurisdiction on same, also ends up by providing appellate or revisional jurisdiction to High Court it self--The High Court itself is repository of ultimate appellate, revisional or referral powers conferred by special relevant statute, it is rarest of case that High Court may be persuaded to entertain a Constitution remedy in preference to its own appellate, revisional or referral dispensation arising in course of time"--The government dues are outstanding, refereeing authority, issues a demand notice as prescribed, to recovery officer certifying that all other formalities under Act have been completed and there exists no bar or stay order against proposed recovery--Resumption of recovery proceedings, which were earlier stayed in judicial proceedings, would not be hit by limitation, as for recovery of "governmental dues" under Section 202 of Act 1969, no limitation is provided--In case petitioners had any reservation as to calculation and or determination of such dues and or liabilities, at time it was initially raised, host of domestic remedies and forum under Customs Act, 1969 read with Customs Rules of 2001 culminating in referral jurisdiction of High Court could have been availed, which were never availed and now it cannot be questioned in writ Jurisdiction under Article 199 of Constitution of Pakistan, 1973. JUDGMENT Mushir Alam, J.--In brief, both the petitioners, who are manufactures of Ghee and Oil, initially challenged…

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