Law: Customs Act, 1969

Section: 181

Customs Act (IV of 1969)--Ss. 181, 185-C & 187---Constitution of Pakistan (1973), Art. 199--­Constitutional petition---Case of contravention---Adjudication proceedings under Customs Act, 1969, and criminal trial ---Distinction--­Onus to prove---Acquittal by Special Judge Customs---Effect---Petitioner faced trial before Special Judge Customs and was acquitted in the trial--­Adjudication proceedings were also initiated by the Authorities against the petitioner on the same facts and petitioner deposited differential amount of customs duty---Plea raised by the petitioner was that the differential amount should have been returned to the petitioner after he was acquitted by the Special Judge Customs---Validity--In criminal trial it is always for the prosecution to establish its case against the accused beyond reasonable doubt---Onus of proving the guilt of the accused at all times remains on prosecution---Accused in criminal trial is not obliged to appear as witness or to testify or even to lead evidence in his defence on the other hand in adjudication proceedings under Customs Act, 1969, after contravention case has been made out by Customs Authorities, adjudicating functionary is required to issue a notice to the person against whom such case is made out to show cause as to why such person should not be proceeded against in the manner set out in such notice--­Accused person has to lead evidence and to show to the adjudicating functionary that such person is not liable for the contravention of provisions of Customs Act, 1969, as alleged in the show-cause notice addressed to him---Even where a person has been acquitted by the Special Judge Customs in a criminal trial, such acquittal may be a consequence of failure of prosecution to prove its case beyond a reasonable doubt---On the very same facts, as have been brought before the Special Judge Customs, the adjudicating functionary under Customs Act, 1969, may conclude that although the strict standard of proof was required of the prosecution for obtaining a conviction in criminal case, the same had not been met---Such evidence is sufficient to result in a decision against acquitted person in adjudication…

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