JUDGMENT

BABAR SATTAR, J.---The petitioner is aggrieved by show cause notice ("SCN") dated 20.01.2022 under Sections 168(1) and 157 of the Customs Act, 1969 ("Customs Act").2. Learned counsel for the petitioner submitted that the SCN is without jurisdiction. The goods were imported by the petitioner and a declaration was filed on 22.01.2021 before the Customs Collector in Karachi. On 04.01.2022, the Directorate General, Intelligence and Investigation, Karachi ("DG I&I") took cognizance of the matter and held that in view of the weight of the consignment, the duty declared by the petitioner was short and asked the Collector of Customs, Karachi to assess the consignment. This was done on 07.01.2022 and the consignment was released after payment of the assessed duty. He submitted that on 11.01.2022 the consignment was seized by respondent No.2 in Islamabad who had no jurisdiction to do so. The impugned SCN suffers from jurisdictional defect because it is rooted in unlawful seizure under Sectio...