2024 PTD 226 PESHAWAR-HIGH-COURT

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Citation Name: 2024 PTD 226 PESHAWAR-HIGH-COURTBookmark this Case ADDITIONAL COLLECTOR OF CUSTOMS (ADJUDICATION) AT MODEL CUSTOMS, COLLECTORATE, ABDARA ROAD, PESHAWAR VS HIDAYAT ULLAH Ss.2(s),16, 156(1), Cls. (8), (89), 187 & 196---Smuggling---Seizure of vehicle liable to confiscation---Burden of proof as to lawful owner of vehicle---Negative FSL Report---Scope---Department filed reference application against the judgment/order passed by the Appellate Tribunal whereby the appeal preferred by the owner was allowed---Allegation/contention of the Department was that chassis number of the seized vehicle on the chemical examination of vehicle was found refitted with welded material and was decipherable---Validity---Although the chassis number of vehicle-in-question before and after chemical examination was found different, but it was equally true that initially (before the sale to the respondent) the said vehicle was examined by the Customs Inspector/Examiner who found no tempering in its chassis number and issued NOC for registration of the same in the office of concerned Motor Registration Authority ('MRA'), after receiving all leviable taxes and duties---After observing all legal and codal formalities, the vehicle was allotted a registration number, thereafter, the said vehicle was sold to the respondent---In said backdrop of the case, submission of documents of the vehicle duly issued by MRA, by the respondent to the Department/Applicant, was substantial compliance of the burden of proof required under the provision of the S. 187 of the Customs Act, 1969; thus shifting burden to the Department, who hadto fulfill the legal burden of proof against the respondent to have smuggled the vehicle into Pakistan in violation of the provisions of the Customs Act, 1969, on fulfillment thereof, the burden would shift to the respondent that he was in possession of anything with lawful authority or under a permit or license or any other documents, prescribed by any law for time being in force, the burden of proving such fact that had such license, permit or authority shall be upon him (respondent)---Following said principle of law in the present case, the respondent by producing motor vehicle registration document had successfully discharged his burden which was on his part---Respondent was a bona fide purchaser of the vehicle, documents/registration of which was neither disputed nor challenged---At no stage of the proceedings any iota of evidence was produced that the vehicle was unlawfully imported to Pakistan, there was no burden left upon the respondent that vehicle-in-question was not lawfully imported---High Court maintained the judgment passed by the Tribunal---Reference application filed by the Customs Department was dismissed, in circumstances.

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