PUNJAB OIL MILLS LTD. versus FEDERATION OF PAKISTAN
Constitution of Pakistan 1973 Article 32 (2) Constitution of Pakistan (1973), Article 199 Constitutional application for the recovery of duty for a period not exceeding six months by the authorities for not issuing the show cause notice and to return the duty and recover the duty. The showcase notice was made despite the applicant's request to issue a showcase notice so that he could explain his status, the authorities did not issue a notice in this case recovery was related to the period which was from the month beyond the relevant date. The recovery was not valid beyond the period prescribed under Section 32 (2) of the Customs Act, 1969. The inspection of the goods was not legal, and the operation was unauthorized and illegal under the circumstances
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