Law: Customs Act, 1969

Section: 195

(a) Customs Act (IV of 1969)--S. 195--Constitution of Pakistan (1973), Art. 199-Constitutional jurisdiction--Action under Customs Act, 1969, S. 195--Nature-Mere statement of State counsel would not change nature of proceedings if no action under S. 195, Customs Act, 1969 had been taken against importer--Court has to see as to whether action taken by authority against importer was permissible under law and if not, should strike down such action as being illegal and without lawful authority. (b) Customs Act (IV of 1969)-- ---Ss. 18, 32, 80, 83, 168, 179, 180 & 195--Scheme and object of sections elaborated. (c) Interpretation of statutes-- ---Construction--Court would lean against construction which reduces statute to futility--Statute is to be so construed as to make it workable and any construction which defeats main scheme of Act is to be avoided. (d) Customs Act (IV of 1969)-- ---Ss. 18, 32, 80, 83, 168, 179, 180 & 195--Customs authorities have power to re-assess duty if duty was not levied correctly--Such action can be taken under S. 32. (e) Remand-- --- Remand of case, held, would not tantamount of final determination of controversy between parties (f) Words and phrases-- --- Words not defined in relevant statute--Dictionary meaning, held, had to be followed.--[Interpretation of statutes]. (g) Customs Act (IV of 1969)-- ---Ss. 17, 156(2), 168(2), 177, 112, 172 & 186--Words "detain" and "seizure" meaning of.--[Words and phrases]. Justice Channa in Customs Act at page 77 of the 1st edition has expressed as under:- Since two different expressions, namely "detention" and "seizure" have been used in the Act and as not only these two expressions appear to be somewhat different connotations, but further the consequences of seizure have been specifically detailed in the Act, while no such consequences in relation to detention have been spelt out or indicated in the Act, the inference suggested is that the Legislature has used the two expressions in different senses. Use of different expressions by the Legislature in different clauses of the same section was indicative of different intentions. Court has to gather the intention of the law-maker from the…

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