GHULAM MURTAZA vs The COLLECTOR OF CUSTOMS (ADJUDICATION), CAMPT AT CUSTOM HOUSE, HYDERABAD Ss

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GHULAM MURTAZA VS The COLLECTOR OF CUSTOMS (ADJUDICATION), CAMPT AT CUSTOM HOUSE, HYDERABAD Ss.187, 2(s), 15, 16, 156(1), Cls. (8) & (89), 157(2), 168 & 194-a---Customs Rules, 2001, R. 126---Smuggling of foreign origin goods loaded on trailer/ container, allegation of---Burden of proof as to having possession of goods with lawful authority or under prescribed documents---Scope---Question was whether the documents (i.e. Goods declaration and purchase invoices) submitted by the appellant/importer could be considered authentic in wake of his failure to provide transport note and corresponding Sales Tax Invoices prescribed under R.126 of Customs Rules, 2001---Validity---The GDs furnished by the appellant alone could not discharge the burden of proof under S. 187 of the Customs act, 1969 from the appellant as the relevant GDs had to be correlated with transport note and Sales Tax Invoices or Sales Tax Return of the importer verifying that impugned goods imported vide said GDs were supplied to local buyer registered or unregistered under the Sales Tax regime---While the importer reflects the imports vide annex "B" of the Sales Tax Return as well as local supplies vide annex "C" thereof ---Whereas said supplies were also reflected in the buyers Sales Tax Return vide annex "a" thereof---appellant failed to provide the Sales Tax record to confirm that imported goods were supplied to certain buyers, hence he failed to discharge his burden of proof under S.187 of the Customs act, 1969 and under R. 126 of the Customs Rules, 2001, therefore, the case of the respondents / Department stood proved---appeal filed by the importer was dismissed, in circumstances. Head NotesCase Description Citation Name: 2023 PTD 1758 CUSTOMS-APPELLATE-TRIBUNAL-LAHOREBookmark this Case GHULAM MURTAZA VS The COLLECTOR OF CUSTOMS (ADJUDICATION), CAMPT AT CUSTOM HOUSE, HYDERABAD Ss. 179(3), 2(s), 15, 16, 156(1), Cls. (8) & (89) & 194-a---Smuggling foreign origin goods loaded on trailer/container, allegation of---adjudication---Time-limit to decide the case---Extension---Scope---Contention of the importer/appellant was that the order-in-original passed by the adjudicating authority was issued in violation of mandatory provision of time limit contained in S. 179(3) of the Customs act, 1969---Validity---Impugned order passed the adjudicating authority mentioned that the extension in completion of adjudication proceedings had been duly given by the competent authority, which clearly explained that the contention of the appellant/importer, regarding time-barred issuance of order-in-original, was not of any legal significance, hence had no bearing on proceedings of the present appeal as the time period was extended by the competent authority---appeal filed by the importer was dismissed , in circumstances. Head NotesCase Description

GHULAM MURTAZA vs The COLLECTOR OF CUSTOMS (ADJUDICATION), CAMPT AT CUSTOM HOUSE, HYDERABAD Ss — 2023 PTD 1758 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

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