THIS JUDGMENT DELIVERED BY:

ABID AZIZ SHEIKH, JUSTICE:---This single judgment will also decide W.P.No.52443/2017, and W.P.No.52449/2017, as common questions of law and facts are involved in all these petitions. Through these constitutional writ petitions, the petitioners have challenged the impugned letter dated 08.06.2017, issued by respondent No.2 (FBR).2. Brief facts are that petitioners are engaged in the business of manufacturing of steel products and also duly registered with the tax department. Respondent No.3 issued manufacturing bonded warehouse license (license) to the petitioners under section 13 and 95 the provisions of Customs Act, 1969 (Act), read with Rules 237 to 263 of the Customs Rules, 2001 (Rules). The claim of the petitioners is that under the Act and the Rules, only the Custom officials of Manufacturing Bond, Control Office (MBCO) are vested with the powers for verification, examination and assessment of the goods which are to be exported as per terms and conditions of the license. The griev...