UMRAO KHAN versus SECRETARY, MINISTRY OF FINANCE,.C.B.R., ISLAMABAD
Seizure of precious / semi-precious stones found in the possession of the applicants in the Customs Act 1969 Section 156 Constitution of Pakistan (1973), Article 199 Central Board of Revenue's Notification No 9 (32) / L&P / 76, dated 26 11 1976 Criminal proceedings were initiated against it, however, in order to remain in possession of smuggled goods, the applicants acquitted that the stones recovered from their possession were Pakistan's notification, dated 26 11 1976, that the various Free movement of precious / non-precious stones should not be checked at custom checking points. Proof of purchase within and outside the country should not be insisted The department had left aside the instructions contained in the notification and kept the inquiry without seizing the stones found in the applicant whether they were foreign or Pakistan Department. The department's request that the questions in this notification would not apply in the case of Afghan citizens (applicants) had not yielded any result, so the notification did not specify that the instructions included apply to the special judge of Afghan citizens. No, on the basis of the evidence, the applicants have affirmed the position in their decision The stone in question was from Pakistan's Department of Justice, thus it took more action than its legal authority. Upon the conclusion that the consignment of smuggled stone was smuggled to the applicants, the order to seize the goods of the applicants was declared with no legal authority or any legal effect.
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