Law: Customs Act, 1969

Section: 2(s),156(1),156(89),187

THIS ORDER PASSED BY:MUHAMMAD NAWAZ ABBASI, JUSTICE:------------ Leave, in this petition is sought against the judgment, dated 30-12-2003 passed by the Peshawar High Court in a customs appeal arising out of the judgment of the Customs Appellate Tribunal. 2. The black tea, in huge quantity, loaded in a truck owned by the petitioners, was taken into custody by Naurang Police, in the area of Naurang Police Station (Lukki Murrawat) on the ground that tea was being brought into Pakistan through Miran Shah in an unauthorized manner, without payment of customs duty. The local police after registration of a case under section 156(1)(89) of Customs Act, 1969, and completion of preliminary investigation, handed over the matter to the Customs Authorities for further action under Customs Act, 1969. In consequence to the adjudication proceedings, the Additional Collector (Adjudication) held that tea was smuggled and confiscated the same, vide order, dated 11-2-2002 but in the appeal filed by the petitioners before the Customs, Excise and Sales Tax Appellate Tribunal, the confiscation order was set aside by the Appellate Tribunal and department then filed an appeal before the High Court in which the order of Appellate Tribunal was set aside and that of confiscation of goods was restored. The petitioners assailed the judgment of the High Court before this Court in C.P.L.A. No.419-P of 2002 which succeeded. The petition was converted into an appeal vide judgment, dated 26-11-2002 and the case was remanded to the High Court for decision of the question of law involved in the customs appeal the High Court in post-remand proceedings again by setting aside the order of Appellate Tribunal maintained the order of confiscation of goods passed by Additional Collector (Adjudication) and allowed the appeal of department, with the observation that the tea being of foreign origin, was brought, into Pakistan without payment of customs duty and was smuggled. 3. The learned counsel for the petitioners has raised the following contentions in support of this petition:- (a) There was not an iota of evidence in support of the allegation that the black tea seized by the police, was of foreign…

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