' Sher Ahmad accused-respondent and one Haji Abid Hussain were tried by the learned Special judge (C) Customs, Taxation and Anti-Smuggling N.-W.F.P. Peshawar for an offence under section 156(1)(89), 178 read with section 2(s) of the Customs Act, 1969 on the allegation that Silver bullion weighing 27,818 Tolas in the shape of bars was recovered from the cavities behind the Driver's seat of Truck No,MR3115, which was being driven by Sher Ahmad accused-respondent on 22-5-1983 at 12-30 hours on G.T. Road near Azakhel and a case was accordingly registered against them vide F.I.R. No,39, dated 22-5-1983, Police Station Hayat Abad.
2. During the course of trial accused Haji Abid Hussain was acquitted under section 265(K), Cr.P.C.
By the trial Court vide its order, dated 17-2-1993. On the conclusion of trial Sher Ahmad accused- respondent was also acquitted by the trial Court vide its order, dated 22-8-1993 on the ground that the recovered silver bullion being Pakistani made was not smuggled item and no case of smuggling or of evading duties and taxes is proved against the accused-respondent.
3. Now the State has filed this appeal against the acquittal of accused- respondent Sher Ahmad.
4. I have heard the learned counsel for the State (Federation) and Mr. Abdul Hakim Kundi, Advocate counsel for the accused-respondent. Evidence was gone through with their assistance.
5. No doubt the recovery of 27,818 Tolas Silver bullion is proved by the prosecution duly admitted by the accused-respondent, but in his statement under section 342, Cr.P.C. Before the trial Court he took the plea that he was never arrested at the Industrial Estate Peshawar, and he was apprehended at G.T. Road near Azakhel and that the silver bullion was never smuggled one but it was purchased in the open market at Peshawar.
6. Under section 156(1)(89) proviso (i) of the Customs Act, 1969 it is the duty of the accused to prove that the smuggled goods in case of gold bullion or silver bullion are of local origin. In this case the prosecution produced one Nabi Jan (P.W.9) as an expert witness to prove that the material recovered was silver and he clearly admitted that the articles in question was of silver, which was made in Pakistan, therefore, no case of smuggling is made out by the prosecution.
7. For foregoing reasons this State appeal being without any merit is accordingly dismissed. The sureties of the accused-respondent are discharged of the liabilities of bail bonds executed by them in the light of order, dated 22-12-1993 passed by this Court.