| Case ID |
09ae78af-d565-4f28-b5c7-a01124983279 |
| Body |
View case body. Login to View |
| Case Number |
Customs Appeal No.51 of 1998 |
| Decision Date |
Jun 07, 1999 |
| Hearing Date |
|
| Decision |
The Lahore High Court ruled that the confiscation proceedings conducted by the Customs Authorities are independent of any criminal proceedings. The court emphasized that the burden of proof lies with the accused to demonstrate the lawful origin of the seized goods. The appeal was accepted, and the earlier judgment of the Customs, Central Excise and Sales Tax Appellate Tribunal was set aside, confirming the Collector's order to confiscate the gold and the vehicle involved in the smuggling attempt. |
| Summary |
In the case of Customs Appeal No.51 of 1998, the Lahore High Court addressed significant issues surrounding the Customs Act of 1969, particularly sections related to smuggling. The case revolved around the seizure of gold rennies found in a vehicle, with the court determining that the Customs Authorities have the right to confiscate goods independently of any criminal proceedings. The court underscored the importance of establishing the provenance of seized goods, stating that the accused must provide evidence to counter the presumption of smuggling. The ruling clarified that the Customs Authorities are not required to prove the foreign origin of goods beyond a reasonable doubt. The decision sets a precedent for future customs-related cases, emphasizing the balance between enforcement measures and the rights of individuals under the law. |
| Court |
Lahore High Court
|
| Entities Involved |
Central Board of Revenue,
Pakistan Mint
|
| Judges |
RASHID AZIZ KHAN, CHIEF JUSTICE,
FAQIR MUHAMMAD KHOKHAR, JUSTICE
|
| Lawyers |
A. Karim Malik, Legal Advisor for Appellant,
Muhammad Hussain Ch. for Respondents
|
| Petitioners |
THE COLLECTOR OF CUSTOMS (PREVENTIVE), CUSTOMS HOUSE
|
| Respondents |
Respondent 2,
Respondent 3,
Respondent 4,
Respondent 5,
HAJI FAZAL DIN
|
| Citations |
1999 SLD 705,
1999 YLR 1680
|
| Other Citations |
Central Board of Revenue and another v. Khan Muhammad PLD 1986 SC 192,
Adam v. Collector of Customs, Karachi and another PLD 1969 SC 446,
Mosam Khan and others v. The State 1969 SCMR 208,
The State v. Ghulam Jaffar and others PLD 1970 Pesh. 66,
Abdur Rauf Khan v. Collector Central Excise and Land Customs, Peshawar and 3 others 1980 SCMR 114,
State through Deputy Attorney-General, Peshawar v. Banda Gul and 2 others 1994 PTD 575,
Federal Government of Pakistan and others v. Muhammad Sarwar PLD 1989 SC 377,
Government of Pakistan through Secretary Finance, Islamabad and 3 others v. Abdul Majeed 1997 SCMR 348
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
156(1)(89),
168,
171,
179,
180
|