Law: Customs Act, 1969

Section: 2

Customs Act (IV of 1969)--Ss. 2(s), 9, 10, 16, 168, 201, 171, 156(1) & Cls.(8), (89)---Imports and Exports (Control) Act (XXXIX of 1950), S.3(1)---S.R.O. 330(I)/2008 dated 31-3-2008---Smuggling---Troops conducted Anti Smuggling activity and stopped smugglers escorting livestock from Pakistan towards Afghanistan---Owner/occupant of live stock identified himself, who on demand failed to produce any documentary evidence showing legal export/import---Troops seized 39 animals under S.168 of the Customs Act, 1969 for violation of Ss.2(s) & 16 of the Customs Act, 1969 read with S.3(1) of the Imports and Exports (Control) Act, 1950---After completion of requisite formalities, matter was placed before Additional Collector (Adjudication) who ordered outright confiscation of livestock---Appellant contended that according to facts narrated in seizure report, 39 number of animals had been seized which was by no means correct because neither means of transportation had been shown nor name of any other person except the appellant had been mentioned in the said seizure report; that allegation of escorting/transportation of livestock was not tenable in the absence of any cogent evidence; that on the date of occurrence, no seizure powers were entrusted with the said troops; that said seizure was also in violation of S.168 of the Customs Act, 1969 besides the show-cause notice was also illegal as prior to issuance of said notice, the goods/animals had already been auctioned without issuing notice under S.201 of the Customs Act, 1969 to the appellant; that at the time of issuance of show-cause notice no such goods/animals were available, the charge of smuggling and liable to confiscation of goods was not possible at all in the absence of goods but the same had altogether been ignored by the adjudicating authority as well as by the First Appellate Authority; that as the goods had been seized inside Pakistan without having any evidence of attempt to smuggle the same were not covered under the definition of S.2(s) of the Customs Act, 1969; and that department was liable to be released/refund the sale proceed of the same---Validity---According to recovery memo 39 number of…

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