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ABU BAKAR SIDDIQUE versus COLLECTOR OF CUSTOMS, LAHORE

Section 181 Central Excise Act (I of 1944), Section 34C Customs Act (VIII of 1878), Section 183 Powers to confiscate goods The option to pay fines and extortionate charges of confiscation of goods under the provisions of the Central Excise Act 1944 I, the judicial officer is required to authorize the owner of the goods to be fined in lieu of confiscation and so under section 183 of the Customs Act, 1878, such authority was required, but under section 181 of the Customs Act 1969 Under, the powers are arbitrary and not necessarily the difference in the provisions of the three rules is that in the Central Excise Act 1944, the goods manufactured in Pakistan. S are handled and there is no ban on sales of such goods within the country. , 1969, applies to goods imported into Pakistan and exported from Pakistan under the Government's Import and Export Policy. property advocate from Ghazi lawyer