H. AKBER ALI & COMPANY (PVT.) LTD. vs FEDERATION OF PAKISTAN through Secretary Revenue Divisions Ss

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H. AKBER ALI & COMPANY (PVT.) LTD. VS FEDERATION OF PAKISTAN through Secretary Revenue Divisions Ss.12, 217 & 241---Customs Rules, 2001, Rr. 345 & 46---Civil Procedure Code (V of 1908), O.XXXIX, Rr.1 & 2---Plaintiff's Warehousing License revived/revalidated---Notice of suspension of plaintiff's Warehousing License on ground of certain violation---Plaintiff's constitutional petition declared the said suspension as illegal---Authority restored the License however, sent a Show-Cause Notice---Plaintiff moved Constitutional petition against said Show-Cause Notice---High Court directed plaintiff to respond to said Show-Cause Notice---Plaintiff contended that defendant/Customs Authority be restrained from interference, obstructing in-bonding/ex-bonding activities of plaintiff on his plot; that authority had violated High Court's restraining orders that plaintiff's letter to Assistant Collector Customs remained unanswered---Licensee had perpetual right of revival/revalidation of Warehousing License by making application before expiry date---Principle "before every expiry date" was applicable---Collector had to be satisfied that no action under the Act was pending against licensee---Application for revival had to be made before a license had expired---Such was life giving oxygen to a dying patient---Unless revived/revalidated through the process of R.46, a license would fail to remain a valid/legal document---For all legal purposes, issuance of Show-Cause Notice would amount to an action pending under the Act---Section 217 of Customs Act, 1969, granted protection to all "actions" taken thereunder---Collector was required to satisfy himself of the fact that whether or not an action under the Customs Act, 1969, was pending against the applicant or not---No decision had been taked by the Collector against the plaintiff---Petitioner had not even applied for revival of its license---Said letter even if considered to be an application for revival of license, was delayed by four months---No application for extension of time was made justifying the delay under section 241---Plaintiff did not have an arguable case and had neither filed for revival/validation of its license in time nor had made any speedy efforts to have the Show-Cause decided---Balance of convenience did not tilt in favour of the plaintiff as his business had come to a standstill---Irreparable losses were solely attributable to the acts of plaintiff who was neither vigilant in reviving its license nor having the Show-Cause adjudicated---Applications were dismissed accordingly.

H. AKBER ALI & COMPANY (PVT.) LTD. vs FEDERATION OF PAKISTAN through Secretary Revenue Divisions Ss — 2022 PTD 1370 KARACHI-HIGH-COURT-SINDH

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