Law: Customs Act, 1969

Section: 151,156,156(1),156(89),168,171,179,180,1 81,185B(b),185C,ChapterXVIII

Law: Criminal Procedure Code (V of 1898)

Section: 517

Customs Act (IV of 1969)--- ----Ss.157, 168, 171, 180, 181, 185-B(b) & 185-C---Notification S.R.O. No.761(I)/2012, dated 21-6-2012---Constitution of Pakistan, Art.199---Constitutional petition---Special and general law---Applicability---Scope---Mis-declaration---Confiscation of goods and registration of F.I.R.---Scope---Petitioners were importers who were charged for mis-declaration and their imported goods were confiscated with the option to redeem the goods under S.181 of Customs Act, 1969---Authorities also got F.I.R. registered against petitioners, which were pending trial---Validity---Such provisions of Criminal Procedure Code, 1898, so far they were not inconsistent with the provisions of Customs Act, 1969, would apply to the proceedings of Court of Special Judge (Customs)---Process of adjudication or prosecution under Customs Act, 1969, like in any other special statute, was required to be in consonance with the provisions of Customs Act, 1969, whereas provision of Criminal Procedure Code, 1898, or any other law, could be invoked only to the extent as provided in the statute itself---Specific provisions were available under Customs Act, 1969, for the purposes of confiscation, seizure, auction and release of confiscated goods by adjudicating authorities, the same being part of Special law would prevail upon provisions of general law i.e. Criminal Procedure Code, 1898---Findings recorded by authorities, whereby release of goods were made subject to production of "No Objection Certificate" from the Court of Special Judge (Customs), were erroneous in law and the same were set aside---Goods which did not fall within the category of prohibited articles or the same were not smuggled goods, could not be considered as case property---Such goods, in absence of any order passed by adjudicating authority should be dealt with by Special Judge (Customs) in accordance with law---Petition was disposed of accordingly. Government of Pakistan through Additional Secretary (Customs), Ministry of Finance, Islamabad and another v. Mahmood Ahmed Qureshi and another 2002 SCMR 1527; Adam v. Collector of Customs, Karachi PLD 1969 SC 446; Khuda-e-Nazar v. The State 1987 PCr.LJ…

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