Khuram Iftikhar vs Federation of Pakistan Ss — 2025 MLD 148 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2025 MLD 148 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2025
Reporter: MLD
Parties: Khuram Iftikhar vs Federation of Pakistan Ss
Subject matter: Criminal
Provisions referred to: S. 12; S. 23B

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

Khuram Iftikhar VS Federation of Pakistan Ss.12(1), 23, 23a & 23B---adjudication proceedings--- Show cause notice--- Payment of exported goods--- Petitioners / directors of exporter company were aggrieved of show cause notice issued by authorities intending to initiate proceedings for not repatriating export value of exported goods--- Validity--- Contravention of provision of S.12 (1) of Foreign Exchange Regulation act, 1947, can only result in imposition of penalty and no punishment of sentence is prescribed--- Issue of such punishment does not arise in case of S.23B read with S.12 (1) of Foreign Exchange Regulation act, 1947--- Statute which visits penal consequences on a person for his conduct must be construed strictly---Legislature did not intend to make directors and other officials of the company liable in case of violation / contravention of the provisions of S.12 (1) of Foreign Exchange Regulation act, 1947--- action of authorities in sending show cause notice and summons in pursuance thereof for alleged contravention of provision of S.12 (1) of Foreign Exchange Regulation act, 1947 by petitioners / directors could not be sustained under S.23B of Foreign Exchange Regulation act, 1947, which by its terms did not attach any penalty to petitioners / directors of exporter company--- High Court set aside show cause notice and summons issued against petitioners / directors as the same were without lawful authority and of no legal effect--- Constitutional petition was allowed accordingly.

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