Law:

Section:

(a) Customs Act (IV of 1969)--- ----Ss. 13(3)(4) & 193---Customs Rules, 2001, Rr.239, 240, 345(2) & 356---Constitution of Pakistan, Art.199---Constitutional petition---Licence for private bonded warehouse of the petitioner company, was cancelled after expiry of its period by authorities---Petitioner, pending appeal against order of cancellation of licence, moved application for removal of goods under R.356 of Customs, Rules, 2001 but authorities refused to grant the same without Bank guarantee---Validity---Under provisions of S.13(3) of Customs Act, 1969, Collector of Customs, no doubt enjoyed the power for cancellation of licence for infringement of any condition laid down in the licence; or in case of any violation of any provision of the Customs Act, 1969, or any rule framed thereunder, but there was a provision that cancellation could be done after providing opportunity of show-cause notice to the licencee against the proposed cancellation---Suspension of licence was regulated under S.13(4) of Customs Act, 1969, which had provided that the Collector had the power to suspend the licence in case the proceedings were pending under S.13(3) of Customs Act, but no said proceedings for cancellation were pending against the petitioner under S.13(3) of Customs Act, 1969---Impugned order had shown that no reasons had been given about the suspension of the licence---Every functionary of the government was duty bound to act strictly in accordance with law and not in arbitrary or perfunctory manner---Goods available in the bonded warehouse were perishable and an illegal act or delay in disposal of such goods, could cause financial loss to the petitioner---Petitioner, no doubt was bound to adhere to law and in case any violation had been committed, authorities were within their jurisdiction to initiate action, but such action should not be beyond law---Impugned suspension order had shown that it was without reasons and it seemed that the Collector while passing the order had not applied his mind---Order in question was set aside by High Court and was declared to be without lawful authority. (b) Customs Act (IV of 1969)--- ----S. 100---Customs Rules, 2001,…

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