UMER ZAHID MALIK vs FEDERATION OF PAKISTAN, through Secretary Ministry of Finance, Islamabad Ss — 2022 PTD 1112 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1112 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: UMER ZAHID MALIK vs FEDERATION OF PAKISTAN, through Secretary Ministry of Finance, Islamabad Ss
Subject matter: Tax & Customs

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

UMER ZAHID MALIK VS FEDERATION OF PAKISTAN, through Secretary Ministry of Finance, Islamabad Ss.168 & 2(s)---Seizure of things liable to confiscation---Smuggling---Scope---Vehicle of respondent was intercepted on the suspicion of being smuggled/non-duty paid---Respondent presented registration documents of another vehicle instead of the vehicle in question, hence, the vehicle was detained for verification and the petitioner was directed to furnish the pertinent import documentation, a task he failed to accomplish---Forensic report of the vehicle revealed that the chassis number on the vehicle was fake as the chassis sheet was welded and replaced at the site of original chassis number---Department confiscated the vehicle, however, the Appellate Tribunal ordered for its release---Validity---Respondent had not challenged the Forensic Report in the adjudication proceedings---Appellate Tribunal had denigrated the report by observing that it failed to identify the particulars, ostensibly implying the original chassis particulars, which had been concealed/replaced---Such callous disregard for primary evidence could not be sustained by the High Court---Documents produced by the respondent were contradictory inter se and were never produced in the original proceedings---Reference application was allowed and the constitutional petition filed by respondent for release of vehicle was dismissed.

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