Case Details

Citation(s)
1998 SLG 586 1998 SLD 586 1998 PCRLJ 411 (1998) 77 TAX 166
Quetta High Court
Custom Appeals Nos. 6, 7, 10, 11, 15 and Custom Criminal Jail Appeal No. 16 of 1997, decision dated: 16-09-1997, hearing DATE ; 5-09-1997
IFTIKHAR MUHAMMAD CHAUDHRY, JUSTICE
H. Shakeel Ahmed, Syed Ayaz Zahoor, M. Aslam Chishi, M. Riaz Ahmed and K.N. Kohl for Appellant (in Custom Appeal No. 6 of 1997). Syed Ayaz Zahoor for Appellant (in Custom Appeal No. 7 of 1997). Mushtaq Ahmed for Appellant (in Custom Appeal No. 10 of 199

NABI DAD and others

VS

THE STATE

Law: Customs Act, 1969

Section: 156(8),156(89),185(1)

Customs Act (IV of 1969)--Ss. 156(8), 156 (89) & 185(1)---Conviction of accused under S.156(8) & 156(89), Customs Act, 1969 simultaneously---Validity---Where any person was found without lawful excuse in possession of smuggled goods, he would be dealt with under 5.156(89), Customs Act, 1969---Where evidence produced by prosecution established that accused was smuggling goods outside or into Pakistan, then he would be liable to be dealt with under S.156(8), Customs Act, 1969; and in such circumstances, he would not be punished under S.156(89), Customs Act, 1969. 1981 PCr.LJ 958; PLD 1986 SC 192 and 1992 SCMR 102 rel. PLD 1994 SC 255; Central Board of Revenue and another v. Khan Muhammad PLD 1986 SC 192; 1991 SCMR 895; PLD 1970 SC 282; PLD 1979 Quetta 213; 1988 PCr.LJ 449; PLJ 1992 (Cr.C.) 299 and 1992 SCMR 108 ref. JUDGMENT By this order, I have proposed to dispose of the questions, as to whether an accused can be convicted and sentenced simultaneously under subsections (8) and (89) of section 156 of the Customs Act. 1969? In Criminal Appeals No.6, 7, 10, 11, 15 and 16 of 1997, appellants have been convicted.' under both the subsections therefore, learned counsel appearing for them raised preliminary objection, about non-sustainable of these sentences. Thus I have decided to first of all attend this particular question in all the cases and then to proceed with the merits of appeals. Since important question of law was involved, therefore, Mr. Aslam Chishti, Senior Advocate was asked to assist the Court, as amicus curiae. According to him, as per the definition of smuggling in section 2(s) of the Customs Act. 1969, attempt to smuggle has also been made punishable, Therefore, prosecution is bound to establish under subsection (8) of section 156, Independently that the goods were being smuggled into or out of Pakistan, whereas to attract subsection (89) of section 156, duty of the prosecution is to establish that any person without lawful excuse, the proof of which shall be on such person, acquires possession or is in any way concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with smuggled goods or any…
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