Law: Customs Act, 1969

Section: 2

Customs Act (IV of 1969)--S. 2 (s) (a) read with Central Government Notification No. S. R. O. 1426(1)/73 dated 5-10-73 and Pakistan Coast Guards Act (XVIII of 1973), S. 14-Smuggling - Seizure of smuggled goods­ Cars neither mentioned in S. 2(s), Cl. (:_) or (b) nor in Notification­ Seizure of such as smuggled, held, illegal-Action based on illegal seizure of goods-Itself illegal-Notices, if any, issued by customs authorities quashed. S". M. Yousuf v. The Collector of Customs P L D 1968 Kar. 599 ref. JUDGMENT NOORUL ARFIN, J.---These six petitions relate to seizure of cars by the Coast Guard Officers. Mr. Shah Jamil Alam, the learned Deputy Attorney-General, invited our attention to the Pakistan Coast Guards Act, 1973, the preamble of which states that the purpose of enactment of that Act was to prevent smug­gling. "Smuggling" itself has been defined in section 2 (s) of tile Customs Act, 1969, to mean to bring into or take out of Pakistan, in breach of any prohibition or restriction for the time being in force, or evading payment o1' customs duties or taxes leviable thereon of various goods enumerated in sub-clauses (a) and (b) of clause (s). For the purpose of these petitions, it is only sub-clause (a) which is relevant, and it enumerates gold bullion, silver bullion, precious stones, currency, manufactures of gold or silver or precious stones or any other goods notified by the Central Government in the official Gazette, in each case exceeding Rs. 1,000.00 in value. In pursuance of this sub-clause, the Central Government issued Notification No. S. R. O. 1426 (1)/73 published in the Gazette of Pakistan dated 5th October 1973, enumerating several other goods in addition to the good mentioned in…

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