2021 PTD 275

Case Laws / Head Notes / Paras

Petitioners sought directions to the authorities to withdraw their letters which were correspondence between departments regarding double verification of Export Goods Declarations from Customs Authority and challenged a show-cause notice issued in the name of petitioners wherein the concerned authority required them to appear before the Director for defending their stance--- Correspondence could culminate into an executable order only when it reached the final decision-making authority in the department, gets its approval and the final order is communicated to the person concerned---Show-cause notice was mere initiation of proceedings and not the proceedings in itself and constitutional petition was not maintainable against it unless the same was without jurisdiction or suffered from paten...