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2016 P T D (Trib.) 2190 CUSTOMS APPELLATE TRIBUNAL Customs Appeals Nos. K-1639 to K-1642 of 2014, decided on 20th January, 2015. Dates of hearing: 15th 22nd December, 2014 and 5th January, 2015. Before Adrian Ahmed, Member (Judicial-II) MUHAMMAD JAWED and 3 others Vs The DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND INVESTIGATION, FBR, KARACHI and another Nadeem Ahmed Mirza (Consultant)/Obayd Mirza and Mirza Muhammad Abeer Nadeem (or Appellants. Ghulam Muhammad Sher, I.O. (for Respondents). (a) Affidavit- -Non-submission of counter-affidavit whether by will or default, forfeit right of respondent to deny assertion made in the affidavit- Where no counter-affidavit had been filed by respondent, appeal on facts and grounds of case would confirm that deposition made by appellant in memo of appeal and affidavit were to be deemed to be true and correct. [Case-law referred]. (b) Customs Act (IV of 1969)- -Ss. 162 & 163-Search warrant and arrest without warrant, powers of-Search under S.163 of Customs Act, 1969 had to be made by Officer concerned strictly in accordance with spirit of its expression after exhausting recourse of obtaining a search warrant in terms of S.162 of Customs Act, 1969 from Judicial Magistrate on basis of application made by Department stating therein grounds of belief that goods liable to be confiscated should be useful as evidence in proceeding under the law-Judicial Magistrate after going through request, if felt appropriate, issue search warrant, which had to be executed in same way and had the same effect as of search warrant issued under Cr.P.C. [Case-law referred]. (c) Customs Act (IV of 1969)- -S. 163-Issue of search warrant, dispensation of Scope --- Requirement of issue of search warrant by Magistrate could be dispensed with under S. 163 of Customs Act, 1969 which empowered Department to make search without warrant if department was satisfied that there was danger of removal of goods if search warrant was obtained-Department had to record such reason in statement so prepared in writing containing ground of belief with regard to danger which it apprehend-Search was conducted under S. 163 of Customs Act, 1969 by an officer of…