Law: Customs Act, 1969

Section: 16,32,32(a),156(1),156(9),156(14A),179,1 80

Law: Imports and Exports (Control) Act, 1950

Section: 3(1),3(3)

Law: Income Tax Ordinance, 2001

Section: 148

Law: Sales Tax Act, 1990

Section: 3

CUSTOMS ACT, 1969 (IV OF 1969) Sections 32, 179 & 180 There is no allegation against the appellant in the show cause notice. When there is no name or allegation against the appellant in show cause notice then how he was dragged into the courts. An innocent citizen was harmed through illegal and without lawful jurisdiction, the exercise pf powers in this scenario is arbitrary and without any foundation.-There is no allegation against the appellant in the show cause notice dated 30.11.2015. In the show cause notice, main contention bone of the prosecution whereas no allegation has been leveling against the appellant. When there is no name or allegation against the appellant in the show cause notice then how he was dragged into the courts. An innocent citizen was harmed through illegal and without lawful jurisdiction. The exercise of powers in this scenario is arbitrary and without any foundation. One cannot go beyond the show cause notice. Object of show cause notice.- The object of the show cause notice as prescribed in Section 180 of the Customs Act, 1969 is to inform the concerned parties besides indicating him/them about the nature of contravention, and the proposed action to be taken against him, and that he should know about the allegation against him, as he has to prepare to defend himself. THIS JUDGMENT DELIVERED BY: SYED SARDAR HUSSAIN SHAH, MEMBER JUDICIAL/CHAIRMAN:---.--- (1). The instant appeal as well as Appeal No. Cus.63/PB/2017, Cus.64/PB/2017, Cus.66/PB/2017, Cus.68/PB/2017, Cus.78/PB/2017, Cus.79/PB/2017 and Cus. 47/PB/2017 involved common question of law and facts, therefore are proposed to disposed of through this single judgment. 2. Brief facts as per prosecution story in-the appeal in hand are that vide Contravention Case No. 02/2015 dated 02.10.2015 received from the Assistant Collector, Customs AFU, MCC Peshawar vide letter C.No.904 dated 13.11.2015, during course of audit of import record AFU, MCC Peshawar for the period 2012-13, carried out by an Audit Team of Internal Audit, Directorate of Internal Audit (Customs), Islamabad, pointed out in Proposed Draft Para No. 4 issued vide C. No. 1(02) IAC/2014-15/lbd dated 30.9.2014 that duty…

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