Law: Customs Act, 1969

Section: 156

Customs Act (IV of 1969)--Ss. 156(1)(8), 185-F---Criminal Procedure Code (V of 1898), S.417--­Acquittal, appeal against---Accused were apprehended for smuggling Indian currency into Pakistan---Admittedly there was no restriction or prohibition for bringing foreign currency---Notification issued by State Bank also provided that any person could bring into Pakistan any currency without limit---No exception could be taken to order of acquittal passed by trial Court in circumstances. Central Board of Revenue and another v. Khan Muhammad P L D 1986 SC 192, Rahim Din v. Collector, Central Excise and Land Customs and 2 others P L D 1986 Quetta 305 and The Collector, Central Excise and Land Customs and others v. Rahim Din 1987 S C M R 1840 ref. JUDGMENT Since a common question of law is involved in all the above special criminal acquittal appeals, filed under section 185-F of the Customs Act, 1969, read with section 417, Cr.P.C., they are being disposed of by a consolidated judgment. 2. The respondents shown against each of the appeals were persecuted for the offence under section 156(1)(8) of the Customs Act, 1969, for having smuggled Indian currency to Pakistan. All of them were separately sent up before Special Judge (Customs & Taxation), Karachi, who was of the view that there is no probability of the accused being convicted of any offence, and he consequently acquitted all of them under section 265-K, Cr.P.C. The Federal Government has challenged this finding recorded by the trial Court by, filing separate appeals against the respondents. 3. I have heard Mr. M. Naim-ur-Rehman, learned Standing Counsel for the appellant, who has mainly contended that the cases referred to in the impugned judgment do not apply to the facts and circumstances of the present case. 4. Admittedly there was no restriction or prohibition for bringing in the foreign currency, and the following notification bearing NO.F.E.I/78-SB, dated 11th May, 1978, issued by the State Bank of Pakistan, providing that any person could bring into Pakistan, from any place out of Pakistan without limit any currency notes, makes the entire position clear:- "Notification No F E 1 /78-SB Import of Currency…

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