COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs NOOR SHER ALI Ss — 2021 PTD 822 PESHAWAR-HIGH-COURT

Case information

Citation: 2021 PTD 822 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2021
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR vs NOOR SHER ALI Ss
Subject matter: Tax & Customs
Provisions referred to: S. 162; S. 163; Customs Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS NOOR SHER ALI Ss. 168, 162 & 163---Seizure of things liable to confiscation---Power to issue search warrant; search and arrest without warrant---Scope---Perusal of Ss. 162 & 163 of Customs Act, 1969, suggests that ordinarily a place is to be searched only after search warrant is obtained from the Magistrate as is contemplated in S.162 of the Customs Act, 1969 and only in extraordinary circumstances as provided under S.163 of the Customs Act, 1969, this mandatory requirement can be dispensed with---Language of S.163 of the Customs Act, 1969, in this regard is very clear and unambiguous that before embarking upon a search without warrant, the customs officer not below the rank of an Assistant Collector shall prepare a statement in writing disclosing the grounds of his belief that the goods liable to confiscation are concealed or kept in any place and that there is danger that they may be removed before a search can be effected under the provisions of S.162 of the Customs Act, 1969---Stringent requirements envisaged by S.163 of the Customs Act, 1969, are to ensure that the enormous power of search without warrant given to the Gazetted Officer is exercised honestly and judiciously---Pre-condition of search without a warrant from the Magistrate as envisaged by S.163 of the Customs Act, 1969, is mandatory and its non-compliance would render the entire process nullity in the eye of law.

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