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COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, MULTAN vs AMAN ULLAH KHAN Ss — 2022 PTD 678 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2022 PTD 678 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, MULTAN vs AMAN ULLAH KHAN Ss
Subject matter
Civil
Provisions referred to
S. 187; Customs Act

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

COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, MULTAN VS AMAN ULLAH KHAN Ss.2(k), 17, 187 & 196---Qanun-e-Shahadat (10 of 1984), Arts. 117 & 120---Smuggled goods---Proof---Onus to prove---Factual controversy---Documents, non-verification of---Customs Authorities seized bitumen of foreign origin from warehouse of respondent on the plea of smuggled / non-duty paid---Customs Appellate Tribunal allowed appeal filed by respondent and goods were ordered to be restored---Validity---Documents produced by respondent about local purchase and corresponding Sales Tax Returns which were official documents were relied upon by Customs Appellate Tribunal---Such documents shifted burden upon Customs Authorities to show that the same were not genuine---Documents were not got verified from relevant quarters by Customs Authorities to reach conclusion whether the same were genuine or not and whether the same related to the goods in question or not---Burden that shifted upon Customs Authorities on production of documents by respondent in terms of S.187 of Customs Act, 1969, to substantiate the goods was non-duty paid had not been properly discharged---Findings of fact about genuineness of documents and lawful possession of goods were not shown to be against record---High Court could not interfere in findings of fact about genuineness of receipts relied upon by Customs Appellate Tribunal as no question of law had arisen that required determination by High Court---High Court answered the question in negative as Customs Authorities could not establish that respondent had produced bogus record--- Reference was dismissed in circumstances.

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