Law: Customs Act, 1969

Section: 2(s)(a),2(s)(b),156(1)(89),156(1)(90),16 4,168,187,196

Law: Foreign Exchange Regulation Act, 1947

Section: 8(2)

Law: Imports and Exports (Control) Act, 1950

Section: 3(3)

(a) Customs Act (IV of 1969)- - Ss. 156(1)(89)(90), 164, 168, 187 196- Imports and Exports (Control) Act (XXXIX of 1950), S.3(3)- Foreign Exchange Regulation Act (VII of 1947), S.8(2)- "Smuggling "- Burden to prove- Acquittal from criminal charge- Heavy quantity of gold and foreign currency recovered from respondents was seized by Customs Authorities as they could not give any proof of import- Plea raised by accused persons was that they had been acquitted of the charge of smuggling from criminal Court- Validity- Held, there was no evidence / material available on record which could show legal import and lawful possession of seized goods- Accused persons could not discharge their burden of proof as provided by law- Accused were bound to have discharged the burden of proof regarding legal import and lawful possession of seized goods under Ss. 156(89) 187 of Customs Act, 1969 and S.3(3) of Imports and Exports (Control) Act, 1950 read with S.8(2) of Foreign Exchange Regulation Act, 1947- Mere acquittal of accused persons by Criminal Court did not absolve them from their bounden duty to discharge burden of proof regarding legal import and lawful possession of seized goods- High Court, in exercise of Reference jurisdiction, set aside passed by Customs Appellate Tribunal as acquittal of accused persons had no effect on departmental proceedings- Reference was allowed in circumstances. Abdul Rauf Khan's case 1980 SCMR 114; Sikandar A. Karim's case 1995 SCMR 38; Government of Pakistan through Secretary Customs v. Mahmood Ahmad Qureshi and another 2002 SCMR 1527 and Adam v. Collector of Customs Karachi PLD 1969 SC 446 rel. (b) Customs Act (IV of 1969)- - S.2(s)(a) (b)- "Smuggling"- Scope- Crossing of boarders- Scope- Term smuggling is not only confined to goods bring into and take out of Pakistan in breach of any prohibition or restriction for the time being in force but evasion of payment of customs duties or taxes leviable thereupon have also been covered by the definition of smuggling. Collector of Customs, Peshawar v. Wali Khan and others 2017 SC MR 585 rel. JUDGMENT: SYED MUHAMMAD ATTIQUE SHAH, JUSTICE:---.--- This Custom Reference has been placed before this Court,…

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