The COLLECTOR OF CUSTOMS vs ZEESHAN Ss — 2022 PTD 1330 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1330 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: The COLLECTOR OF CUSTOMS vs ZEESHAN Ss

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 VS ZEESHAN Ss.79, 80 & 196---Import Policy Order, 2016, appendix E, paras. 6 & 19---Notification SRO No.499(I)/2009 dated 13-06-2009---Goods declaration---Re-export of vehicle---Chassis number---Verification---Third party examination---Effect---Dispute was with regard to verification of chassis number of imported vehicle through forensic analysis by police department---Customs appellate Tribunal directed the authorities to permit the import to re-export the vehicle---Validity---Once goods under examination were sent out to examination of third party, chain of safe custody was broken and examination reports coming from an alien department would always be shrouded in doubts and was considered with a pinch of salt---Such evidence or incriminating material could not be relied upon unless test was conducted in presence of affected party(i.e. importer)---Such outcome also vitiated provision of art. 10-a of the Constitution which provided for transparency and fair trial---authorities failed to show bona fide and charge of tampering chassis was ill founded---Customs appellate Tribunal permitted re-export of vehicles at the request of importer, which was just and in accordance with law---Provision of para 6 of appendix E of Import Policy Order, 2016 or proviso to para 19 read with paragraph 6 of Import Policy Order, 2016 or SRO No.499(I)/2009 dated 13-06-2009, was not attracted or applicable---High Court declined to interfere in the order passed by Customs appellate Tribunal---Reference was dismissed, in circumstances.

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