Law: Customs Act, 1969

Section: 156

(a) Customs Act (IV of 1969)--S. 156(1), Items 8 & 70-Scope-Section 156(1) creates penal offences liable to trial and punishment under criminal jurisprudence as well as offences or wrongs -punishable with civil penalties of fine and con­fiscation of goods-Item 8 while providing for civil penalties also makes offender liable to be tried by Special Judge criminally-Item 70 on other hand prescribes only civil penalties and creates no penal offence-Items 8 & 70, held, not designed to meet same situation and contention regarding one being a general provision and other being a special provision not correct.-[Interpretation of statutes]. (b) Customs Act (IV of 1969)--- ---Ss. 139 & 156, Items 8 & 70-Scope-Section 139 creates an obliga­tion upon every passenger or a member of a crew to make declara­tion of contents of his baggage and to answer questions with respect to baggage as well as its contents including articles carried with him-Failure to do so or failure to produce baggage or any such article for examination, liable to penalties and . confiscation as provided by item 70-Passenger if committing offence of smuggling such act, held,. punishable under item 8 irrespective of whether provisions of Item 70 also contravened in commission of offence. (c) Customs Act (IV of 1969)---- ----Ss. 2(s) & 156(1), Item 70-Item 70 attracted even to goods neither prohibited nor restricted from being brought into or taken out of Pakistan-Proposition that refusal to comply with requirement of Item 70 in regard to baggage would invariably attract penalties provided therein even though owner of baggage may attempt to smuggle contraband items, held, contrary to intendment of law.-[Interpretation of statutes]. (d) Customs Act (IV of 1969)---- ----S. 156(2) read with Ss. 139 & 2(s)-Smuggling-Proof-Goods specified in S. 2(s) seized for violation of S. 139 m reasonable belief of an act to defraud Government of duty payable thereon or to evade any prohibition or restriction or of there being an intent to commit such act-Burden, held, lies on offender to show no such act having been committed or there being no such ,intent-Customs authorities, in absence of such…

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