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The COLLECTOR MODEL CUSTOMS COLLECTORATE, HYDERABAD vs SHAFI MUHAMMAD Ss — 2024 PTD 232 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2024 PTD 232 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2024
Reporter
PTD
Parties
The COLLECTOR MODEL CUSTOMS COLLECTORATE, HYDERABAD vs SHAFI MUHAMMAD Ss
Subject matter
Tax & Customs

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 MODEL CUSTOMS COLLECTORATE, HYDERABAD VS SHAFI MUHAMMAD Ss.156(1)(2) Cl. (89), 187 & 196---Reference---Confiscation of vehicle---Authorities confiscated vehicle in question alleged to have been smuggled non-duty paid---Customs Appellate Tribunal set aside the order passed by authorities---Validity---It was proved that details provided by respondent / owner matched with details of Excise Department---Customs Appellate Tribunal was justified in vacating show-cause notice as well as Order-in-Original---Documents / evidence remained un-rebutted and there was no justification available with authorities to pass an order with regard to outright confiscation of vehicle in question---Respondent / owner had discharged his burden with regard to ownership of the vehicle---High Court declined to interfere in order passed by Customs Appellate Tribunal which was the last fact finding authority and its decision was on the basis of facts obtained in the matter---Reference was dismissed in circumstances.

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