Law: Customs Act, 1969

Section: 168

(a) Customs Act (IV of 1969)--Ss. 168 & 169---Constitution of Pakistan (1973), Art, 199--­Constitutional jurisdiction of -High; Court---Scope---Disputed facts--­Seizure of imported goods by, the Customs Authorities ---Validity--­Contention of the Department was that the petitioner/importer had imported counterfeit goods and had also made mis-declaration in that behalf---High Court declined. to consider such contention for the reason that it was a question of fact which could not be ascertained and decided in exercise of the jurisdiction under Art.199 of the Constitution---High Court, under said jurisdiction could consider the admitted facts and the actions taken by the Department during the pendency of the Constitutional petition and could examine whether the Department had exercised their jurisdiction in accordance with law or had acted otherwise than in due course of law. (b) Customs Act (IV of 1969)--- ----S. 168(1)---Seizure of things liable to confiscation ---Concept--­Blockade of goods by an appropriate officer amounts to seizure within the contemplation of S.168(1) of the Customs Act, 1969. Syed Muhammad Razi v. Collector of Customs and others C.P. No. D-713 of 2003 fol. (c) Customs Act (IV of 1969)--- ---Ss. 168(1), (2) & 171---Provisions of Ss. 168(1), 168(2) .& 171, Customs Act, 1969 are to be read together. (d) Customs Act (IV of 1969)----- ----Ss. 168 & 171---Seizure of things liable to confiscation--Procedure--­If no grounds of seizure have been served as required under S.171, Customs Act, 1969 the order' under S.168, Customs Act, 1969, is rendered ineffective---Principles. It is provided in section 168(1) of the Customs Act, 1969 that the appropriate officer, may seize any goods liable to confiscation under the Customs Act, 1969. The mandatory requirement contained in section 171 is that, when anything is seized or any person is arrested under the Customs Act, 1969; the officer or other person making such seizure or arrest shall, as soon as may be, inform in writing the person so arrested or the person. from whose possession, the things are seized, of the grounds of such seizure or arrest. If no grounds of seizure have been served…

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