| Citation(s) |
|---|
| 2003 SLG 518 2003 SLD 518 2003 PTD 2798 |
Sindh High Court
Constitutional Petition No.D-1024 of 2003, decision dated: 2-09-2003
S.A. SARWANA, JUSTICE MUHAMMAD MUJEEBULLAH SIDDIQUI, JUSTICE
Mrs. Navin Merchant for Petitioner. Raja Muhammad Iqbal for
Respondents Nos. 1 to 3.
Constitutional Petition No.D-1024 of 2003, decision dated: 2-09-2003
S.A. SARWANA, JUSTICE MUHAMMAD MUJEEBULLAH SIDDIQUI, JUSTICE
Mrs. Navin Merchant for Petitioner. Raja Muhammad Iqbal for
Respondents Nos. 1 to 3.
MESSRS A.H. INTERNATIONAL (PVT.) LTD., KARACHI THROUGH DIRECTOR
VS
ASSISTANT COLLECTOR OF CUSTOMS AND 3 OTHERS
Law: Customs Act, 1969
Section: 13
(a) Customs Act (IV of 1969)---S.13(3)(4)---Customs Rules, 2001, Rr. 239 & 240---Constitution of Pakistan (1973), Art.199---Constitutional petition---Licence for private warehouse--Suspension of such licence by Collector of Customs--Conditions. A cumulative reading of the provisions contained in sub-sections (3) and (4) of section 13 of the Customs Act, 1969 and Rules 239 and 240 of the Customs Rules, 2001, leads to the conclusion that the power of Collector of Customs to suspend the licence granted under section 13 of the Customs Act, 1969 is circumscribed with the following conditions:-- (1) Proceedings considering the cancellation of licence under subsection (3) of section 13 be pending, meaning thereby that a show cause notice for proposed cancellation is duly served on the licensee. (2) During the pendency of proceedings for the cancellation of licence as explained above, the Collector of Customs is of the opinion that it is expedient to suspend the licence. (3) The opinion is to be recorded in writing by the Collector of Customs himself and not by any subordinate or any superior official. (4) The opinion so recorded should reflect the application of mind by the Collector of Customs himself which is indicated by the expression, "the reasons to be recorded m writing, therefore, by him appearing in sub-rule (1) of rule 240 of the Customs Rules. The opinion must contain the reasons for entertaining such view. (5) The reasons contained in the opinion recorded by the Collector of Customs himself, under sub-rule (1) of rule 240 shall be communicated to the licensee within twenty-four hours of such suspension. The order of suspension of licence is to be made by Collector of Customs himself which is apparent from a bare reading of subsection (4) of section 13 and sub-rule (1) of rule 240. (b) Customs Act (IV of 1969)----- ----S.13(3)(4)---Customs Rules; 2001, Rr. 239 & 240---Constitution of Pakistan (1973), Art.199---Constitutional petition---Licence for private warehouse---Cancellation/Suspension of such licence---Collector of Customs, in the present case, had not recorded any opinion as to why it was expedient to suspend the licence and had also…
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