Shiabdeen and Others vs Attorney-General – 1978_79 volume 2 page 001

In the case between Shiabdeen and Others (Plaintiffs) and the Attorney-General (Defendant), the court addressed the issue of the validity of the forfeiture of gold seized by Customs, specifically focusing on the burden of proof concerning lawful importation and the statutory notice requirement under section 154 of the Customs Ordinance. It was held that although the burden of proof for establishing lawful importation by the Crown in a penal context is stringent, the case ultimately turned on the failure to provide notice of claim within the stipulated one-month period as mandated by statute. Reliance was placed on prior case law regarding penal enactments and statutory compliance, with the key takeaway emphasizing strict adherence to procedural requirements under the Customs Ordinance for