| Case ID |
eb5aca3b-1d3d-413d-bf0d-b81fa3c15c04 |
| Body |
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| Case Number |
Customs Appeal No. 14-PB of 2017 |
| Decision Date |
Apr 30, 2019 |
| Hearing Date |
Apr 30, 2019 |
| Decision |
The appeal was accepted, and the impugned Order-in-Original No. 130 of 2015 passed by the Additional Collector of Customs was set aside. The Tribunal found that the Frontier Corps had not provided sufficient evidence to prove that the appellant was attempting to smuggle currency out of Pakistan. The recovery of Rs.60,00,000 in currency was deemed to lack legal justification for confiscation, as the appellant had legitimate business activities that warranted carrying such amounts. The Tribunal directed the respondents to return the seized currency to the appellant. |
| Summary |
In the case of Gul Mullah vs. The Major Muhammad Imran, the Customs Appellate Tribunal dealt with allegations of smuggling involving the seizure of Rs.60,00,000 by the Frontier Corps at Torkham Check Post. The appellant contested the confiscation, asserting that he was a legitimate businessman. The Tribunal scrutinized the evidence presented, highlighting the lack of adequate proof regarding the appellant's intent to smuggle. It was determined that the mere possession of currency did not constitute an offense without evidence of intent to export unlawfully. The case emphasizes the necessity for sufficient legal documentation and the burden of proof required in smuggling allegations under the Customs Act. The decision reinforces the rights of individuals carrying currency for legitimate business purposes, ensuring that actions taken by law enforcement agencies are substantiated with clear evidence. The Tribunal's ruling provides essential insights into customs law and the legal framework surrounding import and export regulations, serving as a precedent for future cases in similar contexts. |
| Court |
Customs Appellate Tribunal
|
| Entities Involved |
Customs Department,
Frontier Corps
|
| Judges |
SYED SARDAR HUSSAIN SHAH, CHAIRMAN/MEMBER (JUDICIAL),
MUHAMMAD SADIQ, MEMBER (TECHNICAL)
|
| Lawyers |
Malik Hasnain,
Anwar Ullah
|
| Petitioners |
Gul Mullah
|
| Respondents |
THE MAJOR MUHAMMAD IMRAN, ANTISMUGGLING OFFICER, F.C. (HQR), PESHAWAR
|
| Citations |
2020 SLD 407,
2020 PTD 324
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Imports and Exports (Control) Act, 1950
|
| Sections |
2(s),
16,
156(1)(8),
156(1)(89),
168,
179,
3,
3(1)(3)
|