JUDGMENT

Brief facts out of which present writ petition arises are that the petitioner imported 94 transit van i.e. Toyota Hilux 4 x 2 Pick-ups manufactured by Messrs Toyota Trusho Kaisha Ltd., Japan in the year 1986 via Karachi and Lahore Dry Port. The manufacturers/exporters sent three invoices relating to the aforesaid vehicles. The petitioner submitted bilb of entries for clearance and assessment through agents. Respondent No.2 did not take the action in accordance with law. The petitioner being aggrieved filed appeal before the, Collector, Customs and Excise for redressal of his grievance, who remanded the case to the Assistant Collector and also directed the petitioner to lodge a petition before the Assistant Collector, Customs Refund Dry Port, Lahore under section 33 of Customs Act with regard to the refund of freight. Respondent No.2 instead of redressing the grievance of the petitioner sent show-cause notice/demand notice was sent to the petitioner whereby it was demanded from the peti...