Law: Customs Act, 1969

Section: 193

(a) Customs Act (IV of 1969)--Ss. 193 & 195-A---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Petitioner an Insurance Company---Alternate adequate remedy not availed of---Maintainability of petition---Liability for payment of customs duty; taxes and other charges in respect of consignment imported into Pakistan--­Validity ---Petitioners on receipt of such notice, instead of seeking remedies of appeal and revision, filed Constitutional petition seeking therein that demand and proposed action of Customs Authority be declared to be illegal, unlawful, mala fide, arbitrary and without lawful authority and jurisdiction---Petitioners alleged that remedies provided by way of appeal and revision were illusory and those remedies could not be termed as adequate remedies, therefore, it was not bound to seek those remedies in terms of S3- 193 & 195-A, Customs Act, 1969--Petitioners unnecessarily and rather prematurely, invoked Constitutional jurisdiction of High Court when alternate adequate remedies by way of appeal and revision were available to them---Petitioners could not be allowed to say that departmental remedies were nothing but myth and a farce---If such line of argument was allowed to prevail there would be no end to such precipitated invoking of Constitutional jurisdiction of High Court without resorting to remedies provided by law---Constitutional petition was, thus, not maintainable on that ground alone---Besides Courts' jurisdiction was also barred in view of admitted position that cause of action in toto had taken place without territorial jurisdiction of High Court at Lahore---Mere fact that notice in question was served upon Managing Director of petitioner at Karachi would riot confer upon High Court at Karachi territorial jurisdiction to take cognizance of dispute under Art. 199 of the Constitution---Constitutional petition being premature for failure of petitioners to avail remedy by way of appeal under S.193 and revision under S.195-A, Customs Act, 1969 and High Court having no territorial jurisdiction in the matters, same was not maintainable in circumstances. Messrs Usmania Glass Sheet Factory, Chittagong v. Sales Tax…

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