Law: Customs Act, 1969

Section: 15

(a) Customs Act (IV of 1969)--Ss. 15, 16, 156(1)(8)(89), 167, 168, 194-A & 196---Recovery, seizure and confiscation of huge foreign currency---Appeal/reference to High Court---Appellant who was leaving abroad, was intercepted at the Airport and huge amount of foreign currency of different countries was recovered from his possession who intended to smuggle same out of the country in violation of law---Appellant had failed to prove the lawful possession of said currency and taking the same in valid and lawful manner---Said currency was seized and confiscated---Appeal before Collector (Appeals) which was accepted and seizure and confiscation of currency was termed to be disregard of law, justice and equity and currency was directed to be returned to the appellant---Appellate Tribunal accepted appeal by Customs authorities against order of Collector (Appeals) and order passed by Collector was set aside---Validity---Appellant was provided a full chance of rebuttal and nothing was brought on record reflecting that such discretion was exercised by the Appellate Tribunal against law or without jurisdiction; or same had caused any prejudice to the customs department---Reference was rejected. The Collector Central Excise and Land Customs and others v. Rahm Din 1987 SCMR 1840 and 2006 SCMR page 1609 ref. (b) Customs Act (IV of 1969)--- ---Ss. 6 & 7---Entrustment of functions of the Customs Officers to certain other officers to assist the officers of Customs---Functions of Customs Officials could be entrusted to other officer by the Board by issuing a notification in the official Gazette---All the officers of Central Excise, Police and the Civil Armed Forces; and all the officers engaged in the collection of land revenue were empowered and required to assist the officers of the Customs in discharge of their functions under Customs Act, 1969. JUDGMENT MAZHAR ALAM KHAN MIANKHEL, J.--The petitioner herein, has filed instant Reference with the following questions of law: (a) Whether ANF Staff, not notified as Customs Officer under section 6 of the Customs Act, 1969, could arrest, recover, seize the foreign currency'? (b) Whether the Customs Appellate Tribunal,…

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