JUDGMENT

Through the instant petition, the petitioner has claimed the following relief.Declare that no demand or recovery of custom duty and taxes can be made or enforced by the Officers of the Respondents through impugned Assessment or the Assessment Note, without exhaustion of at least one appeal by an independent judicial forum outside the hierarchy of department and without providing an opportunity of hearing to the Petitioner on its appeal and stay application.Direct the Respondents to release the subject consignment on securing the differential amount of duty and taxes in the shape of pay order / bank guarantee before the Nazir of this Honorable Court, during the pendency of the appeal before Respondent No 5. Case of the Petitioner is that it is a private limited company engaged in the business of sale and import of cosmetic and beauty products. That the Petitioner imported cosmetic goods to Pakistan. On arrival of the imported goods at Karachi port Company filed goods declaration No...