Case Details

Citation(s)
1986 SLG 245 1986 SLD 245 1986 SCMR 1437
Appellate Tribunal Inland Revenue
Criminal Appeal No. 78 of 1973 and Civil Appeal No. 109 of 1974, decision dated: 24-06-1986
MUHAMMAD HALEEM, CHIEF, JUSTICE MUHAMMAD AFZAL ZULLAH, JUSTICE SHAFIUR RAHMAN, JUSTICE
Mian Muzaffar Ahmad, Advocate Supreme Court and Sh. Salah-ud-Din, Advocate-on-Record for Appellants. Sh. Ijaz Ali, Advocate-on-Record for
Respondent. Munir A. Sheikh, Deputy Attorney General and Ch. Fazali-Hussain, Advocate-on-Record (absent) for Appell

MESSRS MODerN COMFORTS and others

VS

THE STATE

Law: Customs Act, 1969

Section: 153

Customs Act (IV of 1969)---S. 153, items 8 & 9--Seizure of goods--Goods seized were deposited with Customs Authorities for purpose of adjudication of matter under Customs Act, 1969--Constitutional petition challenging seizure of goods and their adjudication by Authorities still pending and due to grant of a stay order no further proceedings qua adjudication took place--Legality of seizure not remaining a moot question for consideration--Counsel for accused willing to agitate matter with Customs Authorities or in pending writ petition and not pressing appeal before Supreme Court--Appeal dismissed in circumstances. JUDGMENT MUHAMMAD HALEEM, C.J.--This order will dispose of Criminal 4peal No. 78 of 1973 and Civil Appeal No. 109 of 1973, which arise as a result of the seizure of 89 refrigerators, 18 air-conditioners, one deep-freezer and an appreciable quantity of spare parts from the premises of the appellant at different places on the ground that they were suspected to be smuggled goods. The seizure was made under section 550 of the Criminal Procedure Code on 29th of March, 1973 by an official of the Pakistan Special Police Establishment, Lahore, but no order for their retention was obtained from the Magistrate under section 523, Cr. P. C . Further, an order was also communicated to the United Bank not to release the refrigerators which were in their custody. The appellants thereupon moved the Special Judge, who by order dated 18th of June, 1973, released the goods which were returned to the appellants, the propriety of which was next challenged before the High Court through a criminal revision. However, before initiating these proceedings before the High Court, a formal F.I.R. was lodged on the 19th of June, 1973 whereby violation of sections 420 and 120-B of the Pakistan Penal Code, sections 5(2) of the Prevention of Corruption Act II of 1947, section 153, items 8 and 9 of the Customs Act, 1969, sections 3 and 5 of the Imports and Exports Rules, 1950 and Regulation 23 of Foreign Exchange Regulation, 1947, was alleged. The High Court while setting aside the order of the Special Judge confirmed the interim order passed on 6th of July, 1973, as under: "In…
πŸ”’
Continue readingLogin or create an account to access the complete content.Login / Register

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492