ORDER

MOHAMMAD ABDUR RAHMAN, JUSTICE:---.---Through these petitions, each maintained under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, the Petitioners impugn audit notices dated 8 March 2024, issued by the Assistant, Directorate of Post Clearance Audit (South), Karachi under section 26A, 26B and 155 M of the Customs Act, 1969 contending that the notices have been issued illegally and with mala fide intent and each seeking the following relief:I. Declare that the Audit Notice issued by the Respondent No. 3 to the Petitioner ultra Viresto the Constitution, illegal, in excess of jurisdiction and hence void ab-initio, therefore liable to be set-aside; andII. Direct the Respondents, jointly and severally and directly as well as indirectly, to refrainfrom taking any adverse action or any coercive measures by way forceable compliance of the Audit Notice or on any other basis against the Petitioner, andIII. Restrain the Respondents, jointly and severally and directly as we...