Law: Customs Act, 1969

Section: 2

Customs Act (IV of 1969)----Ss. 2(o), 3, 3A 3B, 3C, 3D, 3DD, 4, 6, 193 & 196---Pakistan Coast Guards Act (XVIII of 1973), Ss. 2(9), 3, 4 & 14---Seizure of gold by Pakistan Coast Guards---Release of seized goods to its owner ordered by Adjudicating Officer---Appeal against such order to Appellate Authority filed by Director General Pakistan Coast Guards---Dismissal of appeal for its filing by an incompetent officer---Order of Appellate Tribunal remanding case to Appellate Authority for its decision on merits---Validity---Appeal under S. 193 of Customs Act, 1969 could not be filed by officers of Customs against an order passed by officer of Customs not below the rank of Assistant Collector---Officer of Customs appointed under S. 3 of Customs Act, 1969 would exercise such powers and discharge such duties as conferred or imposed on him by or under Act, 1969 or rules made thereunder---Board of Revenue through notification under S. 6 of the Customs Act, 1969 could entrust conditionally or unconditionally any function of an officer of customs under Customs Act, 1969 to an officer of Federal/Provincial Government, State Bank of Pakistan or Scheduled Bank---Provision of S.6 of Customs Act, 1969 related only to delegation of powers to facilitate performance of functions and duties under the Act but did not provide for appointment of Customs Officer---Such powers could be delegated not necessary by reference to designation or rank of Customs Officer, but by numeration, definition or description of power itself---Functions of Pakistan Coast Guards would include prevention of smuggling as officers of Customs, if entrusted to them under the Customs Act, 1969---Officers of Pakistan Coast Guards had not been defined as officer of Customs either in the Customs Act, 1969 or Pakistan Coast Guards Act, 1973---Director General, Coast Guards being not an Officer of Customs, appeal filed by him before the Collector of Customs, (Appeals) under S.193, Customs Act, 1969 was competent in law---High Court dismissed the reference, in circumstances. Sultan Muhammad v. Commandant Pishin Scouts, Chaman PLD 1991 Quetta 36; Haji Abdullah Jan and others v. The State 2003 SCMR 1063; Iqbal…

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