Law: Customs Act, 1969

Section: 32,131

Law: Constitution of Pakistan, 1973

Section: 199

(a) Customs Act (IV of 1969)” ”S.131”Export Goods Declaration”Show-cause notice”Petitioners sought directions to the authorities to withdraw their letters which were correspondence between departments regarding double verification of Export Goods Declarations from Customs Authority and challenged a show-cause notice issued in the name of petitioners wherein the concerned authority required them to appear before the Director for defending their stance”Validity” Correspondence could culminate into an executable order only when it reached the final decision-making authority in the department, gets its approval and the final order is communicated to the person concerned”Show-cause notice was mere initiation of proceedings and not the proceedings in itself and constitutional petition was not maintainable against it unless the same was without jurisdiction or suffered from patent legal defect”Constitutional petitions were dismissed. Muhammad Gulshan Khan v. Government of Pakistan and others 1996 PLC (C.S.) 102 ref. Rehmatullah Khan through LRs v. Superintendent, Customs and others 2014 SCMR 1203 and Khalid Mahmood Ch. and others v. Government of the Punjab through Secretary, Livestock and Dairy Development 2002 SCMR 805 rel. (b) Constitution of Pakistan” ”Art. 199”Constitutional petition”Show-cause notice” Maintainability”Scope”Show-cause notice can only be impugned where the same is without jurisdiction and lawful authority, however, challenge to the show-cause notice cannot be made in constitutional petition on merits. Zulfiqar Cheema v. Technical Education and Vocational Training Authority through Chairman and others 2011 PLC (C.S.) 914; Riffat Hassan and 9 others v. Federation of Pakistan through Chairman Federal Board of Revenue/Secretary Revenue Division and another 2011 PLC (C.S.) 562; D.G. Khan Cement Company Limited v. Federal Board of Revenue and others 2018 PTD 287; Muhammad Aslam v. Federation of Pakistan and others 2017 PTD 803; Messrs Ocean Pakistan Ltd. v. Federal Board of Revenue, Islamabad and others 2012 PTD 1374; Messrs Noble (Pvt.) Ltd. through Manager Finance and Administration v. Federal Board of Revenue through Chairman and 4 others 2009 PTD…

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