Law: Customs Act, 1969

Section: 156

(a) Customs Act (IV of 1969)--Ss. 156(1), (89) & 179-A [as incorporated by Customs (Amendment) Ordinance (XLI of 1977) and repealed by Finance Ordinance (XXX of 1979)]--­Constitution of Pakistan (1973), Art.185(3)---Special Judge Customs--­Competency to order return of net sale proceeds of confiscated goods---Leave to appeal was granted to consider whether even after repeal of S.179-A, Customs Act, 1969, Special Judge Customs on acquittal of accused of offence under S.156(1), (89) Customs Act. 1969 was competent to order return of net sale proceeds of confiscated goods. (b) Customs Act (IV of 1969)--- ----Ss. 156(1), (89) & 179-A [as incorporated by Customs (Amendment) Ordinance (XLI of 1977) and repealed by Finance Ordinance (XXX of 1979)]--­Constitution of Pakistan (1973), Art.12---Charge against respondent for smuggling of gold---Provision of S.179-A, Customs Act, 1969 was part of the Act when respondent was so charged---Provision of S.179-A of the Act envisaged that notwithstanding provisions of Ss. 179. 181 & 182 of the Act, where any person was being prosecuted before Special Judge, any order of adjudication made under S.179 or under Chap. 19 of the Act, would be subject to decision of Special Judge and Special Appellate Court in appeal or revision, if any---Adjudication order of Customs Authorities, thus, could not prevail over of Special Judge Customs or Special Appellate Court, if any---Offence of smuggling alleged against respondent having been committed on 27-3-1979, he was fully entitled to protection provided under S. 179-A of the Act which was part of Customs Act, 1969 on the date of commission of offence--­Section 179-A, Customs Act, 1969 was although deleted subsequently on 28-6-1979, yet such deletion could not affect right of respondent to be governed by provisions thereof---Prosecution of respondent having commenced at a time when S. 179-A of the Act was very much part of Customs Act, 1969, repeal of that section subsequently could not affect right of respondent, who was also protected under Art. 12 of the Constitution in the circumstances of the case--­Order of adjudication passed on appeal or revision by Customs Authorities…

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