TAHIR NAWAZ vs FEDERATION OF PAKISTAN Ss — 2025 PTD 656 KARACHI-HIGH-COURT-SINDH

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TAHIR NAWAZ VS FEDERATION OF PAKISTAN Ss. 32 & 202---Notice requiring payment of alleged short levy---No Statutory Show-Cause Notice issued---Blocking of the National Tax Number (NTN)---Legality---Petitioner had impugned demand-cum-hearing Notice ('the impugned notice') as well as subsequent blocking of its Tax Number (NTN) by the Customs Department / Respondents pursuant to not responding to the said Notice---Validity---The contents of impugned notice did not specify any provision of any law, under which it had been issued---It appeared that the impugned notice was only a hearing notice and based on this and purportedly, since no response was received, they (respondents) had blocked the NTN of the petitioner---Such a harsh action of the respondents / department was not justifiable and did not find any support from law---Mode and manner in which a recovery can be made is by way of a Show Cause Notice under S. 32 of the Customs Act, 1969, and not otherwise---Besides, mere issuance of such a notice would not suffice to block the NTN of the petitioner---Such recourse, if at all, was only available after an adjudication had been made and recovery modes as provided under S. 202 of the Customs Act, 1969, had been exhausted---Demand notices in absence of statutory Show-Cause Notices were without lawful foundation---In the absence of the pre-requisite Show-Cause Notice no demand notice requiring payment of any alleged short levy could be issued---Said instrument (Show-Cause Notice) was also required to be issued within the statutorily mandated time frame---Thus, in the present case, the impugned notice could not be made basis for blocking the NTN of the petitioner---High Court directed to unblock the NTN immediately, whereas, the respondents were at liberty to proceed strictly in accordance with the provisions of the Customs Act, 1969, including S.32 thereof---Constitutional petition was allowed accordingly.

TAHIR NAWAZ vs FEDERATION OF PAKISTAN Ss — 2025 PTD 656 KARACHI-HIGH-COURT-SINDH

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