Law: Sea Customs Act, 1878

Section: 172

Law: Criminal Procedure Code (V of 1898)

Section: 197

(On appeal from the judgment and order of the High Court of West Pakistan, Peshawar Bench, dated the 17th July 1969, in Criminal Revision No. 127 of 1969). (a) Sea Customs Act (VIII of 1878),  S. 172-A (4) and Criminal Procedure Code (V of 1898), S. 197 and Land Customs Act (XIX of 1924), S. 3 read with Central Government Ministry of Finance Notifications Nos. 23-C dated 25-5-1954, 50-C dated 28-8-1954, 61-C dated 12-10-1954 and S. R. 0. 763-K dated 4-7-1960 Government servant-Sanction to prosecute -Government by Notifi cation appointing officers of Central Excise as ex officio Land Customs Officers-Such officers deemed to have been appointed by Central Government-Benefit of provisions of S. 172-A (4) available to such officers and no prosecution or other legal proceeding can be taken against them without sanction of Central Government. " Under subsection (1) of section 3 of the Land Customs Act, 1924 the Central Government may itself appoint Land Customs Officers or may delegate the power of appointment to the Chief Customs Authority and the Chief Customs Authority in his turn, may delegate to any Collector of Land Customs the power to appoint Land Customs Officers which has been so delegated to him. In the present case the Notifications had been issued by the Central Government itself and it is clear from the Notifications that the Land Customs Officers were being appointed by the Central Government itself. No doubt this is an appointment ex officio, i.e. whoever is for the time being employed as inter alia a Superintendent, Deputy Superinten dent, Inspector, Jamadar, Havildar and Sepoy of the Collectorate of Central Excise shall, by virtue of holding that office, also be appointed as a Land Customs Officer for his respective area. Their appointment as Land Customs Officers is by virtue of the Notification issued by the Central Government and not by reason of the fact that they are appointed as Excise Officers by the Department of Excise. Held whoever is for the time being an Excise Officer in the areas specified in the Notifications will by virtue of the Notification be also entitled to act as a Land Customs Officer. The question of their being…