Law: Customs Act, 1969

Section: 25

Customs Act (IV of 1969)--Ss. 25 & 32---Constitution of Pakistan (1973), Art.199---Constitutional Petition---Untrue statement, error, etc.---Show-cause notice---Constitutional petition was tiled against a show-cause notice under S.32 of Customs Act, 1969, re-opening the assessment of goods imported by petitioner and cleared by him after payment of duties---Goods of the petitioner stood released and all that he was being asked to do, was to answer impugned show-cause notice---No final action against petitioner had been taken by the authorities---Proceedings under the impugned show-cause notice were subject to hearing of the petitioner---All objections by the petitioner were liable to be heard and decided in those proceedings in accordance with law which included the obligation of the authorities to deal with the objections and the law, if same were raised before them---No ground was available at that stage to interfere with the impugned action in exercise of constitutional jurisdiction of High Court. Messrs Sohrab Global Marketing (Pvt.) Ltd. through Director v. Deputy Collector of Customs Lahore and 4 others 2005 PTD 67; Messrs Punjab Arms Co., Lahore through Proprietor v. Deputy Collector of Customs (Group-IV) Lahore and 4 others 2005 PTD 86 and Messrs S.T.B. International through proprietor v. Collector of Customs Lahore and 5 others 2006 PTD 232 ref. ORDER UMAR ATA BANDIAL, J.---This petition is filed against a show-cause notice under section 32 of the Customs Act, 1969, dated 19-12-2006 re-opening the assessment of goods imported by the petitioner and cleared by him after payment of duties. Learned counsel submits that the basis of the impugned show-cause notice is a valuation advice, dated 14-6-2006. He objects to the validity of the said advice on two grounds, namely that at the time of its issuance the respondents did not have authority to issue the same which has been conferred subsequently under the…

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