Law: Customs Act, 1969

Section: 162,163,187

Customs Act (IV of 1969)--Ss.162, 163 187-Prevention of smuggling-Power to issue search warrant-Power to search and arrest without warrant- Detention of seized goods where search and seizure were legally defective-Scope-Question before High Court was whether power to search and arrest without warrant under S.163 of Customs Act, 1969 was an exception to S.162 of the Act, or was an alternative thereof- Held, that S.163 of Customs Act, 1969 was not an alternative to S.162 of Customs Act, 1969 and S.163 was to be read in conjunction with S.162-Section 162 of Customs Act, 1969 may only be dispensed with in the statutorily stipulated circumstances-While law placed initial evidential and tactical burden on person in possession of goods, however, such person only needed to show evidence to prima facie discharge his burden to demonstrate legality of such goods and thereafter burden shifted to customs authorities-Where search and seizure was defective and improper on account of non-conformity with Ss.163 162 of Customs Act, 1969; then same could not be sustained; and in such a case, continued detention of seized goods could not be allowed-Constitutional petition was allowed, accordingly. Taj International (Pvt.) Ltd. and others v. The FBR and others PTCL 2014 CL 726; Muhammad Measum and others v. Federation of Pakistan and others 2015 PTD 702; Zaheer Ahmed v. Directorate General of Intelligence and others 2016 PTD 365; Agha Steel Industries Ltd. v. Directorate of Intelligence and Investigation and others 2019 PTD 2119; Chief Commissioner Inland Revenue v. Paper World (Pvt.) Ltd. 2020 SCMR 105; Muhammad Hanif v. The State 2019 SCMR 2029; Abdul Hameed and another v. Province of Sindh and others PLD 2019 Sindh 168; Brig. (Retd.) Imtiaz Ahmad v. Government of Pakistan and others 1994 SCMR 2142; Collector of Customs Lahore v. Universal Gateway Trading Corporation and another 2005 SCMR 37; Assistant Collector and another v. Shafqat Shah and others 1991 SCMR 2525; Muhammad Farooq v. Ahmed Nawaz Jagirani and others PLD 2016 SC 55; Col. Shah Sadiq v. Muhammad Ashiq and others 2006 SCMR 276; Muhammad Saleem Bhatti v. Syed Safdar Ali Rizvi and others 2006 SCMR 1957; Muhammad Mansha…

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