Case Laws / Head Notes / Paras
Smuggling”---Seizure of goods---Option to declare the goods---Customs authorities detected gold Bullion Suisse in personal luggage of accused-respondent at his arrival in Pakistan---Instead of offering accused-respondent to declare his goods, the same was seized---Validity---Accused-respondent did not conceal goods and relevant Officer of Customs Department while noticing goods in bag of accused-respondent as good not imported in violation of S.8 of Foreign Exchange Regulation Act, 1947 or Import Policy / State Bank of Pakistan Regulation, then by not offering option accused-respondent for declaration of goods and seizure in terms of S.168 of Customs Act, 1969, was not warranted under the law---Customs Appellate Tribunal rightly allowed release of goods of accused-respondent on payme...
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