Law: Customs Act, 1969

Section: 32

Law: Constitution of Pakistan, 1962

Section: 199

(a) Customs Act (IV of 1969)--Ss.32 80-Mis-declaration-Checking of goods declaration by customs Issuance of demand notice without show-cause notice -- Scope-Petitioner assailed issuance of notice whereby certain amounts were demanded in respect of alleged short payment of duties pertaining to Goods Declarations of items cleared over the previous year and a half-Validity-Said Goods Declarations pertained to pre-released items, re-assessment whereof was not mandated per S.80 of the Customs Act, 1969-Recourse to S.32 of Customs Act, 1969, required issuance of a show-cause notice, admittedly, abjured by the department Impugned notice having been issued without any prior show-cause notice was devoid of any lawful foundation-Constitutional petition was allowed and the impugned notice was set aside, in circumstances. Collector of Customs v. Ahmed Crockery (SCRAs 132 to 153 of 2016); Assistant Collector Customs v. Messrs Khyber Electric Lamps and others 2001 SCMR 838; Collector of Customs (Preventive) Karachi v. PSO 2011 SCMR 1279; Lever Brothers Pakistan Limited v. Customs, Sales Tax and Central Excise Appellate Tribunal and another 2005 PTD 2462; PIA Union Sport Playing Cards Company v. Collector of Customs and another 2002 MLD 130 and PIA v. CBR and others 1990 CLC 868 ref. (b) Constitution of Pakistan-----Art. 199- Constitutional petition-Show-cause notice-Scope- Departmental notice may not ordinarily merit interference, unless it manifestly that it suffers from want of jurisdiction, amounts to abuse of process or is mala fide, unjust or prejudicial towards the recipient. JUDGMENT AGHA FAISAL, JUSTICE:---.- The present petition assails a demand notice dated 26.06.2020 (“Impugned Notice”), issued by the Customs department without any precursor show cause notice, whereby amounts were demanded in respect of alleged short payment of duties pertinent to goods declaration forms (“GDs”) pertaining to items cleared over the previous year and a half, predicated primarily on the grounds that the same was patently an abuse of process and manifestly unjust / prejudicial. 2. Briefly stated, GDs, eleven (11) in number dated 27.03.2019 till 03.03.2019 respectively, were filed,…

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