Law: Customs Act, 1969

Section: 2(s),163,165,168,193A(3),194A

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

Section: 117,120

(a) Customs Act (IV of 1969)----Ss.2(s), 163, 165, 168, 193-A (3) 194-A-Qanun-e-Shahadat (10 of 1984), Arts. 117 120-Smuggling-Proof-Onus-Transportation within country-Appellant purchased old and used goods from various shops through proper receipts and invoices-During transporting the goods, Customs Authorities seized the goods on failure of driver to produce import documents-Validity-Order on appeal before Appellate Authority was to be passed within 120 days from the date of filing of appeal, which was 12-6-2017 and order should have been passed on or before 10-10-2017-Appellate Authority failed to pass any order and no further extension of 60 days was given by him and the same was due to the fact that no ‘exceptional circumstances’ were available- Appellate Authority passed order on 22-11-2017 i.e. after expiry of 43 days of the initial currency period of 120 days-No provision existed in Customs Act, 1969, nor any notification was in filed, wherein either transporter or owner of transported goods were directed to supply Goods Declaration / Bills to transporter and he was to keep those during the course of transportation within the country- Authorities were not well within their right to demand furnishing of Goods Declaration / Bills of transported goods in absence of availability of warrant of law- Appellant submitted purchase bill/bilty of transported goods, hence he discharged burden upon him and burden had shifted on the shoulders of authorities as per contemplation of Arts. 117 120 of Qanun-e-Shahadat, 1984, which they failed to prove-Authorities failed to obtain verification of bills from seller nor brought into motion the provision of S. 165 Customs Act, 1969, despite mandated prior to leveling the charge of smuggling or transportation of smuggled goods-Customs Appellate Tribunal declared detention, seizure of goods of appellant, preparation of contravention report, issuance of show cause notice and passing of order in original / appeal were ab-initio illegal and void and of no legal effect, resultantly the same were set aside and goods were restored to appellant-Appeal was allowed in circumstances. K-719/02; H-720/02; H-686/03; Q-776/04; 2005 PTD…

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