The COLLECTOR OF CUSTOMS, through Additional Collector of Customs vs AKHTAR HUSSAIN Ss — 2021 PTD 1823 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2021 PTD 1823 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2021
Reporter: PTD
Parties: The COLLECTOR OF CUSTOMS, through Additional Collector of Customs vs AKHTAR HUSSAIN Ss
Subject matter: Tax & Customs
Provisions referred to: S. 3

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

The COLLECTOR OF CUSTOMS, through Additional Collector of Customs VS AKHTAR HUSSAIN Ss.2(s), 16, 156(1), 157(2) & 196---Imports and Exports (Control) Act (XXXIX of 1950), S.3(1)---Smuggling---Release of truck---Owner of truck, knowledge of---Proof---Trucks in question were confiscated as the same were being used to smuggle diesel from foreign country, whereas drivers managed to escape from the scene---Customs Appellate Tribunal imposed penalty upon owners and released the trucks---Validity---Prosecution failed to establish charge against owners to prove that they in any manner were involved in smuggling of foreign diesel---Prosecution failed to bring any evidence that the owners were aware or in knowledge of act which were done by drivers or cleaners---High Court declined to interfere in the judgment passed by Customs Appellate Tribunal as the Appellate authority had rightly appreciated such facts in its true sense and perspective through judgment in question and the same was not suffering from any legal defect---Customs Authorities failed to point out any illegality or irregularity in the judgment passed by Customs Appellate Tribunal---Reference was dismissed, in circumstances.

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