MANSOOR ALI KHAN vs The COLLECTOR OF CUSTOMS (APPEALS) Ss — 2023 PTD 150 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2023 PTD 150 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: MANSOOR ALI KHAN vs The COLLECTOR OF CUSTOMS (APPEALS) Ss
Subject matter: Criminal
Provisions referred to: S. 103---Q; S. 187; S. 103; Criminal Procedure Code (V of 1898); 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

MANSOOR ALI KHAN VS The COLLECTOR OF CUSTOMS (APPEALS) Ss.2(s), 168 & 187---Criminal Procedure Code (V of 1898), S.103---Qanun-e-Shahadat (10 of 1984), Art. 129(g)---Smuggling---Seizure of things liable to confiscation---Burden of proof as to lawful authority---Search to be made in presence of witnesses---Withholding best evidence---Scope---Customs Department confiscated skimmed milk for having been smuggled---Claim of owner was that he had purchased the goods from open market---Validity---Goods were being transported to the border area or coastal sides---Section 2(s) of Customs Act, 1969, could not have been invoked, which was criminal in nature and required higher standard of proof or evidence instead of departmental presumption---Appellant had discharged initial burden regarding lawful possession of alleged goods in terms of S. 187 of the Customs Act, 1969, by producing proper receipt of purchase of goods from the local market---Receipt was discarded by the department without verifying the same, hence, it could be presumed under Art. 129(g) of Qanun-e-Shahadat, 1984, that had the department verified the same, result would have been different---Department had not associated any independent witness at the time of preparation of mashirnama as per requirement of S.103, Cr.P.C.---Appeal was allowed, impugned orders were modified to the extent that the goods be released on payment of leviable duty and taxes along with 20% redemption fine of the ascertained value. Head NotesCase Description Citation Name: 2023 PTD 150 CUSTOMS-APPELLATE-TRIBUNAL-LAHOREBookmark this Case MANSOOR ALI KHAN VS The COLLECTOR OF CUSTOMS (APPEALS) Orders based on no evidence are nullity in the eyes of law. Head NotesCase Description

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