Law: Customs Act, 1969

Section: 139

Customs Act (IV of 1969)--Ss. 139, 142, 156(1) & 196---Imports and Exports (Control) Act (XXXIX of 1950), S.3---Making declaration by owner of baggage regarding imported goods---Seizure of goods---Reference/appeal to High Court---Goods imported by appellant were seized and a show-cause notice was served on appellant with allegation that bringing of goods into the country as passenger's Baggage, was restricted under S.3(1) of Imports and Exports (Control) Act, 1950, except on production of import authorization---Submission of appellant was that he had disclosed the goods to the Examining Officer and had informed him that he had brought the goods for re-export---Appellant, in circumstances, had discharged his legal obligations as provided under S.139 of Customs Act,, 1969---If the officer was satisfied that the goods were not imported with the intention of consumption in Pakistan, he could, at the request of the passenger, detain such article for the purpose of being returned to importer/appellant on his leaving Pakistan---Adjudicating officer confiscated the goods on the plea that same were in commercial quality and the Appellate Tribunal, without any material available on record, found that goods were brought for consumption in Pakistan, whereas from seizure report it appeared that the Seizing Officer was satisfied that the goods were not imported with the intention of consumption in Pakistan---Provision of Ss. 139 & 142 of the Customs Act, 1969 had not been considered by both forums below---Adjudicating Officer as well as the Appellate Tribunal were bound to provide relief to appellant to which he was entitled under law and the goods could not be confiscated and the relief could not be denied on presumption---Judgment of Adjudicating Officer and the Appellate Tribunal, were set aside and case was remanded to the Adjudicating Officer to decide the same afresh in terms of Ss. 139 & 142 of the Customs Act, 1969. JUDGMENT NADEEM AZHAR SIDDIQI, J.---By filing of this Special Custom Reference under section 196 of the Customs Act, 1969 (hereinafter referred to as "the Act") the appellant has challenged the judgment, dated 13-8-2005 passed by the Customs,…

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