Law: Customs Act, 1969

Section: 20

Customs Act (IV of 1969)--Ss. 20, 25 & 26---S.R.O. 410, dated 18-6-2001---Constitution of Pakistan (1973), Art.199---Constitutional petition---Import of goods---Application for concession of customs duty---Issuance of notice to importer regarding recovery of outstanding amount---Petitioner imported one consignment and for the clearance of the same filed bill of entry and also applied for the concession of customs duty in terms of S.R.O. 410, dated 18-6-2001---Post dated cheque amounting to Rs.8,56,000 along with indemnity bond in connection with duty and taxes of the consignment was also duly furnished by the importer according to the condition of said S.R.O.---Subsequently importer/petitioner received a notice, whereby a demand of Rs.150533 was made---Impugned notice for recovery, did not contain any detail regarding the amount outstanding against the petitioner, he, in response to said notice, requested the department to recall the same as nothing was outstanding against him---Notice, however, had not been withdrawn, which according to the petitioner, was tantamount to perpetuating an illegality---Very essence of any notice, was to enable any person affected thereby to know the particulars of the amount mentioned in the notice---In the present case, the basis of such outstanding amount was not known to the petitioner and he was in no position, either to respond to the said notice or to have resort to other legal remedies available to him under the law---Constitutional petition was allowed and notice issued to the petitioner was declared to be illegal with the direction to the department to supply the necessary particulars of the amount outstanding against the petitioner by means of a fresh notice according to law---Till the needful was accomplished by the department, the recovery of the amount in question, would continue to be without any lawful authority. ORDER IRFAN QADIR, J.---Learned counsel for the petitioner contends that the petitioner imported one consignment and for the clearance of the same filed bill of entry bearing No.3415, dated 10-6-2003 and also applied for the concession of customs duty in terms of S.R.O.410, dated 18-6-2001. He further…

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