Law: Customs Act, 1969

Section: 2(s), 156(2)

Customs Act (IV of 1969) Ss. 2(s) & 156(2) read with Notification S. R. O. 1426/73, dated 5-10-1973-"Smuggling", connotation of-Offence of "Smuggling" as defined in 2(s) of Customs Act--Can only be committed, if goods expressly mentioned in S. 2(s) or any other goods notified thereunder, brought in or taken out of Pakistan-Goods seized not falling within purview of Notification under S. 2(s)-Person found in possession of such goods, held, could not be liable for "smuggling" thereof.-[Words and phrases]. Niaz Ahmed v. State P L D 1978 Kar. 774 rel. Date of hearing: 12thJune, 1980.                                                                                                        JUDGMENT The applicant herein is facing trial in the Court of Special Judge (Customs and Taxation), Karachi under section 156(1), clause 89 of the Customs Act. 2. The allegations of the prosecution are that in consequence of informa tion received by the authorities the house in occupation of the applicant was -raided by the Customs Authorities in his presence and 320 sets of National Panasonic Gar Stereo CX-1000, E. N. W. of the value of Rs. 1,92,000 were secured. According to the charge-sheet these are Car Cassettes of foreign origin. The goods were seized and the applicant was taken into custody as he could not produce evidence of lawful possession of these foreign goods. 3. The applicant has in the present revision challenged the proceedings yen against him and pending in the trial Court on the ground that no once is made out from the allegations contained in the charge as the goods secured from the custody of the applicant are not smuggled goods for the reason that the latest Notification issued by the. Government under section 2(s) of the Customs Act, 1969, does…