Law: Customs Act, 1969

Section: 162,163,187

(a) Customs Act (IV of 1969)--- ----S.162---Power to issue search warrant---Seized goods were released subject to payment of legal dues and penalty in spite of the fact that raids conducted over the premises were illegal and goods were released but the appellant was directed to make payment of legal dues and penalty---Appellant contended that seizing officer did not follow the procedure as prescribed in S.162 of the Customs Act, 1969 and the raid and procedure thereof was of no legal effect---Validity---Goods in an identical case were released without payment of duties and taxes even without examination in compliance of order of the High Court---In case of violation of mandatory provision of law looking into the things available at the spot was illegal and unjustified---Proper course of action was that the Customs authorities should have come back and after compliance of the provision of law, the raid should have been conducted---Examination of goods at later stage was illegal and that the discrimination made by Adjudicating Officer was without any basis or legal grounds---Order-in-original was set aside and Appellate Tribunal ordered that the goods owned by the appellant should be released immediately. PTCL 1991 CL 2000 ref. (b) Customs Act (IV of 1969)--- ----S.187---Burden of proof---Fake/forged or irrelevant documents---Initial burden of proof was upon the appellant to defend the allegation by sound and convincing evidence in accordance with the provision of S.187 of the Customs Act, 1969---Appellant produced bills of entries either original or in photocopy, in such a situation burden of proof had shifted and it was the duty of the prosecution to prove through evidence that the documents were fake, forged or irrelevant---In order to verify the documents the prosecution sent the same to Customs authorities which re-submitted these documents without attesting the same---Order-in-original did not show that the documents were found bogus, even in this connection the statement of the concerned officer was not recorded---Observations of Adjudicating Officer in connection with the documents being irrelevant were not correct and was without any basis in…

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