Law: Customs Act, 1969

Section: 139

[Customs Act (IV of 1969)]........Sections 139, 2(s)(i), 171, 168, 156(2) read with 187,.. S.R.O. No. 566(I)/2005, dated 06/06/2005, Sr. No. 10,.. Order-in-Original,.. Order-n-Appeal,.. Recovery of US$ 19,000/- by Customs staff, owner of the currency failed to establish lawful export or legal possession of the recovered US-dollars, sufficient reasons of smuggling of the said recovered foreign currency US-dollars, therefore, same were seized after adjudication proceedings,. Appellant filed appeal before the learned Collector (Appeals), Lahore, who rejected the same, hence the instant appeal,.. It was evident from the record that no notice under Section 171, Customs Act, 1969 had been sent to the appellant and no compulsory requirements of Section 168 were fulfilled,.. Burden of proof under Section 156(2), Customs Act, 1969 read with Section 187 ibid was on the prosecution side to prove that the appellant was in unlawful possession of the foreign currency as no chance was given to the appellant for making declaration of his baggage in accordance with Section 139, Customs Act, 1969,.. It was also evident from the record that the interception of the appellant and seizure of currency was made by ASF which was also illegal act,.. Respondent-department along with para-wise comments had placed on file copies of receipts produced by the appellant before the learned adjudicating authority regarding the purchase of the seized currency of appellant which was a proof of purchase of currency by the appellant from Libya,. This fact was ignored by the learned adjudicating authority and the learned appellate authority,.. Admittedly the appellant was working as labourer in Libya for the last 25 years,.. Appellant had faced the agony of a criminal case registered against him by the respondent and the appellant remained in Jail and a fine had also been imposed on the appellant by the learned Special Judge Customs, Lahore,.. Appellant was probably not aware of the procedure for taking the amount or getting the same endorsed on the Passport being illiterate and from a labourer class, as mentioned by the learned Special Judge Customs, Lahore in his order, dated 08/12/2010,.. Appeal…

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