Law:

Section: 2(s),16,139,156(1)(8)(89),158,159,168,16 8(2),171,180,181,184,196

(a) Customs Act, (IV of 1969)--- ----S. 196---Reference to High Court---Disputed factual issue relating to description of seized goods and implication thereof on restriction imposed under law on its import---Validity---Proper forum for adjudication of such issue would be Adjudicating Authority and Tribunal, but not High Court, which could only decide issues relating to question of law arising out of impugned of Tribunal---Principles. (b) Customs Act (IV of 1969)--- ----S. 196---Reference to High Court---Plea raised in defence by Revenue before High Court not taken in show-cause notice issued to importer---Validity---Revenue could not raise such plea for first time before High Court. (c) Customs Act (IV of 1969)--- ----Ss. 2(s), 16, 139, 156(1)(8)(89), 158, 159, 168(2) & 171---Seizure and confiscation of gold ornaments and wrist watches imported by passenger without making its declaration---Validity---Definition of word "smuggle" encompassed within its purview manufactures of gold brought into Pakistan evading payment of duties or taxes leviable thereon---Gold ornaments were "manufacture of gold"-Non-making of declaration of such goods by petitioner and recovery memo thereof prepared by Revenue Staff and its signing by petitioner at time of its seizure had established evasion of duty. by him---Onus of proof under S. 187 of Customs Act, 1969 was on petitioner to rebut such charge, but he failed to do so---Wrist watches, though not falling within purview of smuggling, had been recovered from petitioner---Confiscation of goods under S. 157(1) of Customs Act, 1969 would include any package in which they were found and all other contents thereof---Confiscation of wrist watches, thus, could not be questioned before High Court---Impugned order of confiscation was legal in circumstances. (d) Customs Act (IV of 1969)--- ----Ss. 168, 180 & 184---Proceedings under Ss. 168, 180 & 184 of Customs Act, 1969---Distinction stated. The administrative proceedings commencing with the show-cause-notice provided under section 168 and its conclusion in order-in-original as envisaged under section 180 of the Customs Act, 1969 and the criminal proceedings initiated with the…

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