Law: Sea Customs Act, 1878

Section: 167

(a) Criminal Procedure Code (V of 1898), S. 403 read with Sea Customs Act (VIII of 1878), S. 167 (81)-Maxim: Nemo debet bis vexari pro eadem causa (no person should be twice dis�turbed for same cause)-Principles of autrefois acquit (formerly acquitted), autrefois convict (formerly convicted) and double jeopardy-Principle of S. 403, Cr. P. C. and maxims applicable and fresh trial barred only when previous conviction or acquittal made by Court of competent jurisdiction-Confiscation of goods under S. 167 (81) of Sea Customs Act, 1878-Not an order of conviction by competent Court-Criminal trial of offender subsequent to confiscation of goods by Customs Authorities of alleged smuggled goods Not barred.(b) Sea Customs Act (VIII of 1878), S. 167 (81) [as amended by Sea Customs (Amendment) Act (XXXIV of 1957), S. 2]-Item (81) of S. 167 comprises of two portions one relating to confiscation of goods and other to trial of offender in criminal Court--Customs Authorities can confiscate goods allegedly smuggled simultaneously with criminal trial or before or after its initiation or conclusion and even in disregard of fact whether accused was convicted or acquitted.Assistant Director of Customs v. Muhammad Afzal Khan P L D 1964 Pesh. 178; Criminal Revision Application No. 550 of 1954; Writ Petition No. 1535 of 1965; Adam v. Collector of Customs, Karachi P L D 1969 S C 446; Mosam Khan and others v. The State 1969 S C M R 208; Hassan Ali v. Collector of Land Customs, Lahore P L D 1958 Lah. 533; Guy. T. Wavering, Commissioner of Internal Revenue v. Charles E. Mitchell 303 U 5 391-406�52 law Edn. Oct. Term 1937 U S 302-304; Thomas Dana v. State of Punjab A I R 1959 S C 375 and Maqbool Hussain v. State of Bombay A I R 1953 S C 325 eel.JUDGMENT SHER BAHADUR KHAN, J.-The question referred to the Full Bench is as under :- "Whether the powers of confiscation under the Sea Customs Act survive to the Customs Authorities even in a case where the Magistrate acquits or discharges the accused holding the property not to be smuggled one or to have contravened any of the restrictions or prohibitions on its import 7" 2. The question arose out of two Criminal References Nos.…