Law: Customs Act, 1969

Section: 2

(a) Customs Act (IV of 1969)----Ss.2(s), 156 (1) (8) (9), 179, 180, 187 & 191-A---Qanun-e-Shahadat (10 of 1984), Art.117 & 121---Appeal to Appellate Tribunal- Confiscation of smuggled goods---Burden of proof---Scope---Customs Authorities raided the godown acquired by the appellant and recovered smuggled foreign origin ladies art silk cloth having marks of "in transit to Afghanistan via Karachi"---Customs authorities asked the appellant to produce legal import documents in support of lawful possession of the recovered goods but he failed to produce the same, consequently the recovered goods were seized and the appellant was issued show-cause notice---Appellant took the stance that he had purchased the recovered ladies art silk cloth from open market without the cover of legal import documents and as such the same could not be treated as smuggled goods---Validity---Appellant right from the stage of detention/seizure and adjudication proceedings failed to place on record the purchase receipt in support of his contention that he had purchased the goods in question from open market---Appellant had also taken the plea that he had neither been given nor he had obtained any cash memo. or bill from the seller of the goods---Charge levelled in the show-cause notice had established against him by virtue of the fact that he had failed to discharge burden of proof laid upon him---Appeal was dismissed. (b) custom Act (IV of1969)----Ss.2(s), 156 (1) (8) (9), 179 & 180---Smuggled goods---Confiscation of goods not importable in Pakistan---Show-cause notice---Powers of customs authorities to seize restricted items---Scope---Customs authorities detained art silk fabric which could not be imported in Pakistan as per the provisions of Import Policy Order 2010-2011---Customs authorities raided at the godown acquired by the appellant and recovered smuggled foreign origin ladies art silk cloth having marks of "in transit to Afghanistan via Karachi---Contention of the appellant was that he had purchased the recovered ladies art silk cloth from open market and as such the same could not be treated as "smuggled" goods---Validity---Goods meant for transit to Afghanistan were…

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