Search by non-gazetted customs officers without telling the accused that he had a right to be searched by the gazetted officers or a Magistrate held, was illegal according to section 172-A of the Sea Customs Act, 1878. Conviction set aside. PLD 1988 Lah. 146. Syed Abdul Nabi NLR 1988 Cr. 54 PLJ 1988 Cr.C. (Lah.) 108.
4 Kg heroin recovered Sec. 156(1)(8) Customs Act, 1969 violated. Customs Officer was duty-bound to inform the accused of his right to be taken to a gazetted officer of Customs or a Magistrate for search, before conducting the search himself, but the Inspector Rangers did not comply with the mandatory provision of law. Bail allowed. PLJ 1997 Cr.C. (Lah.) 134, Abdul Hamid etc.
Customs declaration u/S. 156 (1)(77), Customs Act. Prosecution failing to prove that the appellant knew that the declaration was false. Appellant acquitted. PLJ 1988 Cr.C. (Lah.) 249 Abdul Alim.
Mere presence of gold in the luggage of the appellant without affording him an opportunity u/S. 139 to the make declaration is not sufficient to warrant conviction u/S. 156(1)(8) of Customs Act IV of 1969. Conviction set aside NLR 1988 Cr. 366 Masood.
Mere possession of a dutiable article or which is prohibited or restricted item is not an offence so long as true declaration has been made u/S. 139 of Customs Act. Proceedings quashed u/S. 265-K Cr.C. PLJ 1991 Cr. C. (Kar.) 151, Muhammad Tahir.
About import or export of gold or such attempt, no evidence available on record Collector of Customs also gave no finding about it. No offence u/S. 167(8), Sea Customs Act, 1878 made out PLD 1988 Lah. 489 Hassan Ali v. Collector Excise.
Fineness of Gold Achievable in Pakistan; by usual methods employed in the country in 998.9 to 999.8 1988 P.Cr.LJ 967 Karim Bakhsh v. Govt. of Pakistan.
Marking of 999 on gold bars does not make the gold of foreign origin.ÿIt is for the prosecution to prove that the gold is of foreign origin. No offence u/S. 167(8), Sea Customs Act, 1878 made out. PLD 1988 Lah. 489. Hussain Ali.
Smuggling of heroin. Offence under section 156 (1)(8), Customs Act IV of 1969. Accused a student, admitting his guilt before Court as soon as he realised his involvement. Sentence of 3 years reduced to already undergone. NLR 1988 Cr. 634. Chindum.
Heroin Powder carton produced at customs checking counter before loading on plane bound for foreign country is not smuggling or attempt at smuggling. It indicates only intention or preparation. Acquitted u/S. 156(1)(8), Customs Act 1969. NLR 1989 Cr. 13, Tamas Khan.
Smuggling of heroin, sentence u/S. 156(1)(8), Customs Act 1969. Accused caught smuggling 9 Kgs of heroin and trial Court sentenced him to 7 years R.I. and fine instead of life imprisonment Supreme Court declined to interfere. PLD 1991 SC 988. Bonifacio A. Burayag.
Smuggling of narcotics and Customs Act IV of 1969 Secs. 156(1) and 178. The Court should overlook the technicalities in the larger interest of the country and the public at large. Court has to consider the entire material on record as a whole and if it is convicted that the case is proved conviction should be recorded. 1993 SCMR 785, Munawar Hussain etc.
Smuggling presumption. When large quantity of smuggled goods are recovered from the house of the accused situated in border belt and he is unable to explain how he got the goods presumption arises that he is in possession of smuggled goods. Conviction u/S. 156(1)(8), Customs Act, justified. PLJ 1988 Cr.C (Lah.) 126. Noor Ahmad.
Smuggling attempt: Whenever there is chance of changing mind before committing the offence, even preparation having been completed, the charge of attempt to smuggle cannot be established, PLJ 1986 SC 99 CBR v. Khan Muhammad. 
Smuggling; Customs Act IV of 1969. Accused apprehended far away from the border cannot be convicted for attempt to smuggle articles across the border. Accused acquitted. NLR 1987 Cr. 598 Ghulam Murtaza etc.
Conviction u/S. 156(1)(8), Customs Act, (1969) not maintained when there was no evidence that 30 Kg heroin recovered from accused was smuggled or was of foreign origin. PLJ 1991 Cr.C. (Kar.) 500 Hyder Khan.
Customs Act Sec. 156(1)(8) being punishable with 14 years bail refused for being found in possession of 10,000 tolas of gold in a vehicle going towards India about one mile away from the border. Bail allowed to the carried of gold as being punishable u/S.156(1) 89,ÿPLJ 1993 Cr.C. (Kar.) 337, Fateh Ali.
Offence u/S. 156 (1)(4) Customs Act, 1969 does not fall in prohibitory clause of section 497 Cr.P.C. Therefore, the accused should be enlarged on bail. 1995 SCMR 387, Sikandar A. Karim.
Requirements of law as laid down in sec. 159 Customs Act are mandatory and cannot be considered as legal formalities. These are to be specifically mentioned in FIR or the charge sheet. Mandatory requirement of sec. 159 ignored. Sec. 497 Cr.P.C. is to be read alongwith sec. 156(1) 8 and 159 of the Customs Act. Held, matter required further inquiry, as before the search the petitioner was not informed that he had a right to be taken to a gazetted officer of Customs or a Magistrate which was not done. Bail allowed. PLJ 1996 Cr.C. (Kar.) 433, Muhammad Qasim.
Recovery and seizure of Pakistani cloth shrouded in mystery. Conviction for offence u/S. 156(1)(8), Customs Act for attempt to smuggle Pakistani cloth across the border set aside. NLR 1988 Cr. 344 Muhammad Rafiq.
Right of accused to be taken to the gazetted customs officer or Magistrate for search u/S. 156(1)(8), and 159. Non-compliance with the provision renders search a nullity. Accused acquitted u/S. 265-K, Cr.P.C. PLJ 1969 Cr.C. (Kar.) 450. Niaz Ahmed Naqvi.
Accused not informed of his right to be taken before a gazetted officer of customs or a Magistrate before being subjected to personal search. Search having not been made according to law, nor original of heroin proved. Held, no offence under clause 8 of section 156 (1), Customs Act made out. Accused acquitted. PLD 1989 Pesh. 47 Rothan Bacher Peter.PLJ 1989 Cr.C. (Pesh.) 170.
Taking out or attempting to take out gold form Pakistan is sufficient to warrant seizure and confiscation, under Sec. 167 (8). Sea Customs Act. PLD 1956 Sindh 133 Shamsuddin.
Attempt to smuggle gold presumed when accused proceeding towards Indian border at 10 p.m. in a car of doubtful ownership and recovery of gold bars, with foreign marks worth 1400,000 rupees from the car. No explanation by the accused about the gold and the journey, presumed that the accused was attempting to smuggle gold. PLD 1950 Lah. 147 Inayat Ullah distinguished. PLD 1964 Lah. 627 Muhammad Akbar. 
Customs Officer to prove that the gold seized had been imported after the ban of 1948, Per Munshi, J., other two Judges dissenting PLD 1957 Kar. 576 S.A. Haroon v. Collector etc.
Customs Collector not disclosing report of Mint Assayer on fineness of gold seized, held violation of natural justice. PLD 1957 Kar. 600. Muhammad Hussain v. Collector etc.
Assayer's categorical statement that gold seized was of higher fineness than the maximum achievable in Pakistan could not be accepted as conclusive, it could not be said that the state of fineness of seized gold was a probable indication of its foreign origin, much less a conclusive one. It can also be not said that Pakistan is not producer of gold as a positive indication that all gold found in the country was of foreign origin and therefore ipso facto covered by the notification dated 1.7.1948. A lot of gold existed in this country from very ancient times, therefore it cannot be said that the gold seized must have been imported. According to them in office at Lahore the fineness of 998.9 and 999.8 per thousand part could be achieved by usual methods of refining adopted in this country. PLD 1967 SC 458 S.A. Haroon etc. v. Collector Customs.
Goods purchased in open market where customs and import restrictions were not enforced as a matter of policy. When subjected to statutory presumption the presumption would be about goods and not persons possessing them. When goods are found in open market in Pakistan the presumption would be that the customs duty been paid. PLD 1962 SC 440 Pakistan v. Zia-ud-Din.
Goods seized under suspicion by police. Police bound to inform Customs Authorities and refer the case to them for further action. Police cannot investigate the case or challan the accused. PLD 1971 SC 686 ref. 1974 P.Cr.LJ Note 135 p. 84. Sardar.
Police cannot investigate the case under Customs Law. Challan put up by police under Customs Act not competent. Proceedings quashed. 1972 P.Cr.LJ 585 Allah. Warayo.
Launch seized within 12 nautical miles from Pakistan coast held, interception and seizure took place on Pakistan territory. 1976 P.Cr.LJ 166 Zakria.
Search not made u/S. 162, held seizure of goods u/S. 168 is vitiated. Prosecution of persons involved however not barred. PLD 1975 Lah. 1442 Shaheen Calico v. Mumtaz Ali Khan.
Raid of premises without search warrants from Magistrate, and articles seized by the Customs Officials; High Court allowed constitutional petition as search warrants u/Ss. 162 & 163, Customs Act, 1959 had not been obtained for goods liable to be confiscated. Proceedings against the accused were dropped on writ by the High Court. Supreme Court refused to interfere. 1991 SCMR 2525. Assistant Collector, Central Excise and Land Customs, Lahore-II and another v. Shafqat Shah etc.
No search warrants issued u/S. 162 by Magistrate. Magistrate merely present and attesting recovery memos. held, search not legal. PLD 1975 Lah. 1442 Shaheen Calico v. Mumtaz Ali.
Value of seized goods not determined. Betel nuts, foreign toys and electric bulbs recovered. Held, in absence of determination of value of the seized goods. Special Judge Customs  had no jurisdiction PLJ 1989 Cr.C. (Lah.) 274 Mustaqeem Khan etc.
Even though goods seized by customs are to be returned when show-cause notice is issued, order imposing penalty could be passed. PLJ 1991 S.C. 35. Joint Secretary, C.B.R. etc. v. Raja Nazar Hussain etc.
Magistrate cannot release goods seized under Customs Act but can release goods u/S. 523 Cr.P.C. PLD 1964 Pesh. 178 Assistant Director, Customs v. Muhammad Afzal Khan.
Vehicle carrying contraband goods are included in goods. Option to pay fine be given to the owner of the vehicle as well. PLD 1963 Kar. 345 Ibrahim v. Collector Customs.
Real beneficiary of smuggled goods disappeared. Petitioner only paid servant. Petitioner allowed bail u/S. 156(8). 1976 SCMR 190 Nurul etc.
Accused mere carries, rightly convicted u/Ss. 156 (8)(89) & 157, Customs Act. Sentence of 6 years  R.I and fine of Rs. 200,000 reduced to 2 years R.I. and fine of Rs. 10,000. 1976 P.Cr.LJ 166 Zakria.
Falsity of declaration must be to the knowledge of the accused, declarant. PLD 1962 Kar. 895. Hardcastle Waud (Pakistan) Ltd. v. Pakistan etc.
Declaration to Customs Officer is the obligation of every passenger about the contents of his luggage. In case of his failure to do so he is liable to penalties. (Sec. 139. Customs  Act IV of 1969) PLD 1991 Kar. 268. Syed Pir Walayat Shah.
Administrative authority not bound to hear Advocates under the Customs Act, PLD 1957 Kar. 548 Haji Usman Haji Ghani v. S.S. Raza.
Adjudication by Customs Authorities. They are not legally bound to formally record evidence and prove facts like a civil Court NLR 1990 Cr. 186. Muhammad Shams v. Deputy Collector, Customs.
Case property (Betel Leaves) not produced in Court, held, conviction u/S. 156(1)(8), Customs Act, 1969 is unsustainable. Also non-compliance with Sec 171 of the Act cannot be cured u/S. 537, Cr.P.C. Conviction set aside. NLR 1989 Cr. 500. Noorul Hassan. PLJ 1989 Cr.C. (Kar.) 250.1973 P.Cr.LJ 395,  1974 P.Cr.LJ 219, 1982 P.Cr.LJ 1067 relied upon.
Non-compliance with Sec. 171, Customs Act vitiates trial and is not curable u/S. 537, Cr.P.C. Section lays down that when anything is seized or any person is arrested under the Act, officer or other person making the arrest  or seizing goods shall as soon as may be, given in writing grounds for his arrest or seizure. PLJ 1989 Cr.C. (Kar.) 250 Noorul Hussain.
Notice u/S. 171 Customs Act. Preparation of recovery memo and tendering it 1983 SCMR 311, State v. Band Gul etc. PLJ 1993 S.C. 73.
Joint property and absence of notice u/S. 171 of Customs Act. Proceedings vitiated. PLJ 1989 Cr.C. (Lah.) 274. Mustakeem Khan etc.
Offences u/Ss. 3, 4 and 156(1)(8) Customs Act, bail refused. Antiques of Budha not declared, valued at 1 million « million dollars, recovered pieces may have been removed from Museum. PLJ 1994 Cr.C. (Kar.) 38. Rodney William Walsh.
Bail granted for offence u/S. 156(1)(8) of Customs Act IV, 1969 for smuggling of gold as the petitioner was only a carrier and not the owner of gold 1994 P.Cr.LJ 1196, Sultan Salah-ud-Din.