MUHAMMAD SHAHZAD versus DIRECTOR-GENERAL, PAKISTAN COAST GUARDS
Sections 17, 168 and 181 of the Customs Act, 1969, the purpose of punishing the effect of the criminal proceedings in the criminal case, while the action by the Income Tax is to realize the liability on the goods involved in the case. The fact is that the applicant was acquitted. In criminal cases, it will not abdicate its civil liability under the Customs Act
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