Law: Customs Act, 1969

Section: 2(s),16,156(1)(8),156(1)(89),168,179

Law: Imports and Exports (Control) Act, 1950

Section: 3,3(1)(3)

Customs Act (IV of 1969)- - Ss.2(s), 168, 16, 156(1)(8)& 156(1)(89)-Imports and Exports (Control) Act (XXXIX of 1950), S. 3--Smuggling-Seizure of goods liable to confiscation-Power to restrict importation and exportation of goods-Scope-Frontier Corps recovered Pakistan currency of Rs.60,00,000 from the possession of appellant and alleged that the seized currency was being smuggled to Afghanistan without valid documents-Additional Collector of Customs (Adjudication) outrightly confiscated the seized currency and imposed personal penalty- Validity-Frontier Corps had not taken into possession the passport, travelling itinerary and had not proved as to how the appellant was going out of Pakistan-Possession of currency by a person â-žwas not an offence but its taking out of Pakistan was an offence under S. 2(s) of Customs Act, 1969-No evidence was available on file to suggest that the appellant was making an attempt to smuggle the currency out of Pakistan-Recovery memo prepared by Frontier Corps had no marginal witnesses-Appellant's means of transport were not mentioned in the show-cause notice nor any statement from the driver of vehicle (if so) was obtained/recorded on the spot-Specific place of occurrence/seizure was neither mentioned in the recovery memo, nor in the seizure report-Place of seizure was shown as Torkham Check Post while Torkham Check Post was a Customs Station-Frontier Corps had no jurisdiction to seize any goods at the Customs Station- Documents on file showed that appellant, being a businessman, usually carried a reasonable, justifiable amount with him for dealing with business-Appellant was authorized agent/buyer of a company and company had deputed the appellant to buy sheep skin and other raw material related to animal skin-Adjudicating officer had manifested the appellant as Afghan National, but the available record i.e. CNIC disclosed that appellant was resident of Pakistan- CNIC of appellant was duly verified from the office of NADRA- Appeal was accepted and the impugned order-in-original passed by the Additional Collector of Customs was set aside. THIS JUDGMENT DELIVERED BY: SYED SARDAR HUSSAIN SHAH, CHAIRMAN/MEMBER (JUDICIAL):---.---…

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