Law: Customs Act, 1969

Section: 25D,32,32(1)

CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN, 1973--Articles 10-A 199---See Sections 194 196 of the Customs Act, 1969. CUSTOMS ACT, 1969 (IV OF 1969)---Sections 194 196---An appeal alongwith stay application is pending before Customs Appellate Tribunal, unattended, the department is taking coercive measures against the petitioner, High Court as a stop gap granted temporary relief to petitioner by directing Appellate Tribunal to decide appeal of petitioner within a period of two month and no coercive measures for recovery of deposited amount is to be take against petitioner.- Learned counsel for the Petitioner submits that after serving show cause notice, whereby he was required to pay certain amount on account of duty and taxes, an order-in-original was passed against him by Deputy Collector (Adjudication), Lahore. Being aggrieved of the said order, the Petitioner preferred an appeal which was dismissed by the Collector of Customs (Appeal), Customs House, Lahore. Then, the Petitioner moved another appeal in terms of Section 194 of the Customs Act, 1969 (the "Act") alongwith stay application, which is pending before the Customs Appellate Tribunal, Lahore, unattended but now the Respondents concerned are adamant to take coercive measures against the Petitioner under the garb of the impugned order by initiating recovery proceedings, due to which his fundamental rights of trade and business guaranteed under Article 18 of the Constitution of Islamic Republic of Pakistan, 1973 (the "Constitution") will be impinged. I am inclined to grant, as a stop gap measure, temporary relief to the Petitioner by directing the Respondent No. 3 to decide appeal of the Petitioner within a period of two months in accordance with law/Act from the receipt of certified copy of this order. However, till the decision of appeal, no coercive measures for recovery of disputed amount shall be taken against the Petitioner by the Respondents. THIS ORDER PASSED BY: MR. JUSTICE JAWAD HASSAN:---.--- (1) Learned counsel for the Petitioner submits that after serving show cause notice dated 06.09.2018, whereby he was required to pay certain amount on account of duty and taxes, an order-in-original…

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