Law: Customs Act, 1969

Section: 156

(a) Customs Act (IV of 1969)---Ss. 156(1), 8, 89 & 178---Prohibition (Enforcement of Hadd) Order (4 of 1979), Arts.3 & 4---Confiscation---Appeal barred by limitation--Appellants in judicial lock-up ---Condonation of delay--­Validity---Power of attorney, application for interim injunction as well as affidavit of the appellants for filing of appeal was attested by Jail Superintendent after lapse of time for filing appeal---Delay in filing the appeal was condoned and appeal was held to be within time by the Appellate Tribunal in circumstances. (b) Customs Act (IV of 1969)--- ----Ss. 156(1), 8, 89 & 178---Prohibition (Enforcement of Hadd) Order (4 of 1979), Arts.3 & 4---Confiscation---Notices for hearing---Appellants in judicial lock-up---Non-service of notices---Order for confiscation of goods---Validity---Notices of hearing claimed to have been issued by the Adjudicating Officer may not gave been received by the appellants--­Appellants appear to have been condemned unheard---Order was not sustainable in law in the circumstances and the same was set aside by the Appellate Tribunal for a fresh decision in accordance with law after hearing the parties and after receiving the evidence which they may like to produce. JUDGMENT MIAN ABDUL QAYYUM, MEMBER (JUDICIAL).---This appeal is directed against the Order-in-Original No.24 of 2001, dated 6-1-2001 (dispatched on 10-1-2001) passed by the learned Deputy Collector (Adjudication), Multan whereby the following items stated in para. 1 of the impugned order recovered from the appellants on' 26-9-2000 were confiscated:-- "(i) 67 x. Btls. Liquor Indian. (ii) 1 x Kalashnikov (44 bore) (iii) with 1 x Mag. (iv) 4 x live rounds. (v) 1 x .12 bore double barrel gun. " 2. All the appellants were also booked .in a case under section 156(i), 8, 89 & 178 of the Customs Act, 1969, Articles 3/4 of the Prohibition of Hadd Order, section 4 of Ordinance, 55 of 1952 and section 13 of Ordinance XX of 1965 vide F.I.R. No. 214, dated 27-9-2000 at Police Station Mandi Sadiq Ganj, District Bahawal Nagar. 3. The accused (all the appellants) faced the trial for offences under section 156(1), 8/ 179 of the Customs Act, 1969 and…

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