Law: Customs Act, 1969

Section: 2(s),2(s)(ii),3DD,9,10,26,26A,156(2),177 ,179,180,187

Law: Qanun-e-Shahadat (10 of 1984)

Section: 171,121

(a) Customs Act (IV of 1969)--- ----S. 2(s)(ii)---Smuggling---Transportation of goods valuing less than one hundred and fifty thousand rupees---Scope---Appellant imported goods which were being transported to his buyer when the officers of customs intercepted the vehicle---Officers of Customs detained the goods on failure of driver of the vehicle to produce valid import documents---Deputy Collector of Customs (Adjudication) issued show-cause notice and Collector of Customs (Adjudication) passed order thereon---Validity---Value of transported goods were merely valuing Rs.130,000, that is, beyond the limit specified in Cls. (ii) of S.2(s), Customs Act, 1969---No case of "smuggling" could be initiated in case the value of the goods did not exceed Rs.150,000---Appellate Tribunal held the interception, detention, seizure and framing of contravention report to be without jurisdiction---Appeal was allowed. (b) Customs Act (IV of 1969)--- ----Ss. 179 & 180---Power of adjudication---Show-cause notice---Pecuniary jurisdiction---Scope---Appellant imported goods which were being transported to his buyer when the officers of Customs intercepted the vehicle---Officers of Customs detained the goods on failure of driver of the vehicle to produce valid import documents---Deputy Collector of Customs (Adjudication) issued show-cause notice and Collector of Customs (Adjudication) passed order thereon---Validity---Powers had to be assumed on the basis of involved amount of duty and taxes---Power to adjudicate the case rested with the Principal Appraiser in terms of Cls. (vi) of S. 179, Customs Act, 1969---Show-cause notice in the present case was issued by Deputy Collector of Customs (Adjudication) and order in the case had to be passed by him and by none else---Collector of Customs (Adjudication) passed order in exercise of powers of Deputy Collector of Customs (Adjudication)---Action of authority had to be restricted to the specific sphere permitted by the statute--- Appellate Tribunal held the issuance of show-cause notice and passing of order-in-original to be void ab initio, illegal and of no legal effect---Appeal was allowed. Lt. General (Retd) Shah Rafi Alam v. Lahore…

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