Law: Customs Act, 1969

Section: 223

(a) Customs Act (IV of 1969)--S. 223---Customs General Order No. 10 of 1974 issued by Central Board of Revenue---Directions issued by Central Board of Revenue--­Guidelines to adjudicating officers---Examination of prosecution witnesses---Scope---Guidelines given by Central Board of Revenue in the Customs General Order No. 10 of 1974, contained the established principles of natural justice based on sound principles of administration of justice---Adjudicating Authority under the provisions of Customs General Order No.10 of 1974, was bound to observe and follow the instructions of the Central Board of Revenue in pursuance of the powers vested in the Board under S.223 of the Customs Act, 1969. (b) Interpretation of statutes--- ---- Provisions of special law and general law---Effect---Special provision overrides the general provision and the special enactment prevails over the general enactment. (c) Customs Act (IV of 1969)--- ----S. 187---Qanun-e-Shahadat (10 of 1984), Arts. 117, 118, 119 & 122-­Burden of proof---Procedure to be followed ---Qanun-e-Shahadat, 1984 is a general law and Customs Act, 1969, is a special law, therefore, the provisions contained in 5.187 of the Customs Act, 1969, prevail over and override the general provisions contained in the Qanun-e-Shahadat 1984. (d) Customs Act (IV of 1969)--- ----S. 187---Possession of contraband goods---Onus to prove---If there are any question whether a person was in possession of any goods or not, the burden to prove such fact is on the Customs Authorities and it is not the burden of a person alleged to have possessed some contraband goods to establish that he was not possessing the goods---Once the possession of goods by any person is established then the burden of proof is cast upon him to show that he had the lawful authority to possess the same. Muhammad Yousuf v. Assistant Collector of Customs, Karachi PLD 1970 Kar. 97 ref. (e) Customs Act (IV of 1969)--- ----Ss. 156(2), 187 & 196---Appeal---Confiscation of smuggled goods--­Goods validly imported---Onus to prove---Failure to maintain account of goods validly imported---Consignment of betel nuts was intercepted by the Authorities in the year…

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