Law: Customs Act, 1969

Section: 161

(a) Customs Act (IV of 1969)--S. 161(1)(2)--S.R.O. 913(1)/86, dated 5-10-1986--Power of arrest--Any officer of Customs who is authorised in this behalf and who has reason to believe that any person has committed an offence under the Act can arrest such person--Central Board of Revenue under S.R.O.913(1)/86, dated 5-10-1986 has entrusted the power given under S.161(1)(2) to all Police Officers not below the rank of Sub-Inspector, within their respective jurisdiction. (b) Customs Act (IV of 1969)-- ---S. 168(1), (3)--S.R.O. No. 913(1)/86, dated 5-10-1986--Seizure of goods liable to confiscation--Officers of the police not below the rank of Sub-Inspector, within their respective jurisdiction, have power under S.168(1) & (3) not only to seize goods liable to confiscation under the Act, but also documents or things which in their opinion would be useful in any proceedings under the Act. (c) Customs Act (IV 1969)--- ---Ss. 156(1), 8 & 2(s)--Held, it was not necessary to show that goods were of foreign origin but it was sufficient to show that the "goods" were being smuggled out of or into Pakistan and were one or more of those listed in S. 2(s) or were notified thereunder. (d) Customs Act (IV of 1969)-- ---S. 156(1) 8 & 89--Question whether an offence is one under S.156(1)8 is one of fact--Fact that an accused is apprehended with smuggled goods within the border belt, does lead to a strong inference that offence is one under S.156(1)8--Factors to be taken into consideration to determine as to whether offence under S.156(1)8 was committed stated. Whether it be one of import or attempted export, the question whether an offence is one under section 156(1)8 is one of fact. The fact that an accused is apprehended with smuggled goods within the border belt, does lead to a strong inference that the offence is one under section 156(1)8, just as much as one apprehended with such goods without the border belt leads to the inference that the offence falls under section 156(1)89 of the Customs Act. However, other factors have also to be taken into consideration. The type of goods, the place where they are normally bought or sold, their general availability, use and…

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