COLLECTOR OF CUSTOMS vs FORTE IMPEX Ss — 2022 PTD 245 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 245 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COLLECTOR OF CUSTOMS vs FORTE IMPEX Ss
Subject matter: Service
Provisions referred to: S. 163; S. 162; 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 VS FORTE IMPEX Ss.162, 163 & 196---Prevention of smuggling---Power to issue search warrant---Power to search and arrest without warrant---Question before High Court was whether Appellate Tribunal was justified in declaring proceedings for search and seizure unlawful on ground that mandatory requirements of S.163 of Customs Act, 1969 were not met---Held, that requirements of S.162 of Customs Act, 1969 could only be dispensed with when exceptional circumstances existed and S.163 of said Act empowered Departmental officer to make search without warrant, if he was satisfied that there was danger of removal of goods (which were to be specified)---Mandatory requirements of S.163 of Customs Act, 1969 meant that there was heavy burden on concerned officer carrying out search without warrant and he / she must prepare statement to include grounds for his / her beliefs , and list the goods or documents or things for which search was being made ---- Text of such statement in the present case seemed to be fishing expedition before dispensing with procedure of S.162 of Customs Act, 1969 and Departmental officer did not disclose what subject goods were smuggled and what specific documents he apprehended would be removed --- Only a genuine ground could have enabled such officer to invoke powers under S.163 of Customs Act, 1969---Nothing in the present case demonstrated any danger such officer apprehended nor there existed any details of goods required to be searched and furthermore a signed copy of such goods was not handed over to the occupier and therefore Appellate Tribunal rightly annulled proceedings initiated under S.163 of Customs Act, 1969 being illegal search and seizure---Reference was answered, accordingly.

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