Law: Customs Act, 1969

Section: 78,156(1),156(8),156(9)

Customs Act (IV of 1969)--Ss. 78 & 156(1)(8) & (9)---Confiscation of gold belonging to petitioner while he was in transit to India---Validity---Petitioner was acquitted by the Special Judge; therefore gold recovered from him could not be legally confiscated under S.78, Customs Act, 1969---Finding of Special Judge that petitioner was in transit and that he had no intention to smuggle gold into Pakistan, having attained finality was binding on Customs Authorities as they were party to such decision and did not choose to challenge the same---Central Board of Revenue had given decisive finding that no declaration was made by petitioner---Confiscation can be resorted to only in case of attempt of smuggling---Petitioner having been acquitted of the charge of smuggling, he could not in law as well as equity be deprived of gold in question which was to he restored to him or value of the same. ORDER SPED HAIDER ALI PIRZADA, J.---The petitioner through this petition has claimed the following reliefs:--- "(i) That the petitioner has been illegally deprived of 55 tolas of gold while he was in transit to Delhi. (ii) That respondents wrongly confiscated the gold as the gold was not liable to confiscation as the provisions to section 2(s) are not attracted and the respondent No.2 wrongly assumed the jurisdiction not vested in him. AND While granting such declaration, this Hon'ble Court may be pleased to direct the respondents to return the 55 tolas of gold seized from the petitioner to the petitioner to be taken by him to Delhi. (2) The petitioner prays for the costs of this petition. (3) Any other relief which this Hon'ble Court may deem fit and proper under the circumstances of this case." The facts giving rise to this petition are that on 27-5-1986 when the petitioner was in transit at Karachi Airport having arrived from Dubai and bound for Delhi, was intercepted by the Custom Officer on duty i.e. respondent No:1 who illegally took the personal search of the petitioner and after personal search called for the water-cooler of the petitioner and from the water-cooler took in his possession the 55 tolas of gold in form of 6 slabs which were being carried by the…

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