Law: Customs Act, 1969

Section: 32,155M

CUSTOMS ACT, 1969 (IV OF 1969)---Sections: 32 & 155M - False statement, error etc; - Requisition of documents - Issuance of demand cum hearing notice to the petitioner - Failure to respond notice - Blocking of Tax Number (NTN) by the respondents - Scope -FACTSThe Petitioner has impugned demand cum hearing notice dated 16.02.2023 as well as the blocking of its Tax Number (NTN) by the Respondents pursuant to such notice.ARGUMENTSDepartment�s counsel has effected appearance and has relied upon Section 155-M of the Customs Act, 1969, in support thereof and submits that since the Petitioner never responded; therefore, NTN has been blocked.DECISION(a) Customs Act, 1969 - Sections: 32 & 155M - False statement, error etc;- Demand and hearing notice - Failure to respond notice - Blocking of N. T.N by the department - Challenge to - The mode and manner in which a recovery can be made is, by way of a Show Cause Notice under Section 32 of the Customs Act, 1969, and not otherwise. Not only this, mere issuance of such a notice would not suffice to block the NTN of the Petitioner. Such recourse, if at all, is only available after an adjudication has been made and recovery modes as provided under Section 202 of the Act have been exhausted.In view of such position the impugned hearing notice cannot be made basis for blocking the NTN of the petitioner. Accordingly, it is directed to de- block the NTN immediately, whereas, the Respondents are at liberty to proceed strictly in accordance with the provisions of the Customs Act 1969 including Section 32 thereof. With these observations the petition along with listed application stands allowed/disposed of.[Case-law referred.]JUDGMENT:MUHAMMAD JUNAID GHAFFAR, JUSTICE:---.---Through this petition the Petitioner has impugned demand cum hearing notice dated 16.02.2023 as well as the blocking of its Tax Number (NTN) by the Respondents pursuant to such notice.Department�s counsel has effected appearance and has relied upon Section 155-M of the Customs Act, 1969, in support thereof and submits that since the Petitioner never responded; therefore, NTN has been blocked. We have heard the counsel and perused the record.…