Law: Customs Act, 1969

Section: 3,163,162,4

Law: Constitution of Pakistan, 1973

Section: 185(3)

(a) Customs Act (IV of 1969)---Ss. 3 & 163---Constitution of Pakistan (1973), Art. 185(3)---Leave to appeal was granted to examine the scope and powers of Customs Authorities under S.163, Customs Act, 1969 and on the point of interpretation of various Notifications issued by Board of Revenue under S.3, Customs Act, 1969. (b) Customs Act (IV of 1969)-- ----Ss. 162 & 163---Criminal Procedure Code (V of 1898), S.103---Search by Customs Authorities with or without search-warrant---Essentials. So far powers under section 163 of the Customs Act, 1969 are concerned, they are to be read alongwith section 162 of the Customs Act. Requirement of section 162 of the Customs Act is that on application by a gazetted officer of Customs, in which grounds were stated, search-warrant was to be obtained from the Magistrate having local jurisdiction and such warrant would be executed in the same way and would have the same effect as provided under the Code of Criminal Procedure, 1898. This requirement of issue of search-warrant by the Magistrate could be dispensed with under section 1 63 of the Customs Act, which empowers Assistant Collector of Customs or any other officer of like rank to make search without warrant if he was satisfied that there was danger of removal of goods if search-warrant was obtained and further he had to record such reasons. Statement was to be prepared by the Customs Officer in writing to include grounds of his belief with regard to danger he apprehended that the goods would be removed before search could be made on the basis of search-warrant and secondly about the goods or documents or things for which the search was to be made. In the instant case, order passed by Central Board of Revenue mentioned therein that Assistant Collector concerned had recorded the grounds for his belief for making search and seizure in the note made by him. In the record of the High Court in Constitutional petition there is counter-affidavit of Senior Law Officer in which in specific paragraph it was stated that search was conducted under section 163 of the Customs Act, 1969 as there was no time for obtaining search-warrant under section 162 of the said Act and photo…

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