Law:

Section: 2(s),9,10,19,94A(1),94A(4),162,163,168,1 71,177

(a) Customs Act (IV of 1969)- -S. 194--A(1)(4)-Appeal against order--in--original passed by Collector of Customs (Adjudication)-Non--submission of counter affidavit by the (respondent) Authority-Effect-Appeal, in circumstances, could be allowed on the short point of not controverting the affidavit submitted by the appellant on the facts and grounds of the case, confirming that the deposition made by and on behalf of the appellant in the memo, of appeal and affidavit were deemed to be true and correct and no controversy was left behind with regard to the fact of the case-Non--submission of counter affidavit whether by will or default, therefore, would forfeit the respondent's right to deny assertion made in the affidavit. [Case--law referred] (b) Customs Act (IV of 1969)- -Ss. 2(s), 9, 10, 168 & 177-SRO No.486(l)/2007, dated 9--6--2007- SRO No. 188(I)/83, dated 12--2--1983-"Smuggling"-Delegated powers of Officials of Directorate General of Intelligence and Investigation- Scope and extent-Officials of Director, Directorate General of Intelligence and Investigation, were delegated powers through SRO No.486(1)12007, dated 9--6--2007 for functioning as Officer of Customs within the territory of Pakistan for thwarting smuggling-Said powers were not unfettered; their jurisdiction was in fact restricted to the area falling outside the area expressed in Ss. 9 & 19 of the Customs Act, 1969 and beyond 5 Kilometers of the border of India and Iran as expressed in S.177 of the Customs Act, 1969 and Notification S.R.O. No.l88(I)/83, dated 12--2--1983-In the present case, officials seized the goods from an open warehouse situated within the city-Goods stored in warehouse, did not fall within the ambit of "smuggling" as only either imported or purchased goods were invariably stored in the warehouse, well supported with valid and lawful legal import documents and purchase receipt!bills, available with the person, who warehoused the goods-Seizure of goods from open warehouse, was without any lawful authority/jurisdiction which being of no legal effect, was void and ab initio. [Case--law referred] (c) Customs Act (IV of 1969)- -Ss. 162 & 163-Power to issue search…

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