Law: Customs Act, 1969

Section: 2(s), 156, 168, 179, 181, 194-A & 196

Customs Act (IV of 1969)-------Ss. 2(s), 156, 168, 179, 181, 194-A & 196---Smuggling---Confiscation of vehicle and conviction of accused-Appeal against acquittal---Special Judge (Customs) acquitted the accused and ordered to release vehicle in question---Appellate Tribunal upheld findings of Special Judge---Appellate Tribunal had not recorded its findings on any other material, but complete reliance had been made on the decision given by the Special Judge (Customs)---Appellate Tribunal was supposed to apply its mind apart from the decision of the Special Judge, made in a criminal case; and had to decide the matter in accordance with law, which had not been done---Order of acquittal was set aside, in circumstances.JUDGMENT MRS. SYEDA TAHIRA SAFDAR, J.---Being aggrieved by the order of Customs Appellate Tribunal, Bench-III, Karachi, dated 18-5-2005, instant appeal has been preferred on the following law points:-- (1) Whether the Tribunal has erred in Law in directing to release the seized vehicle To the respondent? (2) Whether the Tribunal seriously erred in Law in ignoring and passing an order testifying an illegal vehicle and has failed to examine the facts of the case brought before it. (3) Whether findings of Appellate Tribunal were based on misreading and non-reading of record/facts leading to the seizure of the said vehicle placed before it during the course of hearing of appeal. (4) Whether the learned Appellate Tribunal has erred in holding that as the appellant has been acquitted of the charge by the Special Judge Customs under the criminal offence, hence appeal is decided in his favour. This view of the court is against the law as well as settled principles of justice i.e. evidence of one case cannot be used in other. (5) Whether the learned Appellate Tribunal has decided the matter without giving any reason and is a non-speaking order contrary to the judgments of the superior courts in which directions have been given to the Tribunal to decide the matter properly with cogent reasons. (6) Whether the learned Tribunal was justified to release the vehicle on mere sympathetic ground without discussing the merits and…

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