DIRECTOR, DIRECTORATE I&I-FBR vs MUHAMMAD BILAL Ss — 2025 PTD 395 KARACHI-HIGH-COURT-SINDH

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

DIRECTOR, DIRECTORATE I&I-FBR VS MUHAMMAD BILAL Ss.2(s), 156(1)(8) & 156(1)(89)---Seizure of vehicle due to re-punching of identical chassis number---Smuggling , allegation of---Burden of proof---Factual controversy---Customs Appellate Tribunal, powers of---Department filed Reference Application assailing judgment passed by the Customs Appellate Tribunal ('Tribunal')---Argument of the Applicant / Department was that the respondent had failed to produce any goods declaration and /or import documents to prove that the vehicle-in-question was not a smuggled one---Plea of the respondent was that earlier the trawler carrying 15 vehicles, including vehicle-in-question, was completely burnt in an accident, which fact, having been endorsed by concerned Engineering Company, was thoroughly discussed by the Tribunal---Validity---Findings of the Tribunal revealed that it (Tribunal), after a detailed factual ascertainment and inquiry, had come to a definite conclusion that the vehicle-in-question was owned by the respondent as a subsequent purchaser and the reasons for re-punching of same chassis number as alleged was due to an accident, which was duly reported through an FIR---Record also reflected that Applicant through its representative confirmed the contents of the FIR and the fact that the same vehicle was involved in such accident; hence, mere re-punching of the same / identical chassis number would not ipso facto make it a smuggled Vehicle--- It was further available on the record that the vehicle-in-question was initially sold by the concerned Engineering Company which at the relevant time was the manufacturer and seller of Mazda Trucks, and when approached for re-verification, it responded in favor of the Respondents, claim vide its letter - Said facts on record had not been controverted before the High Court in any manner---Thus, matter was entirely dependent upon factual aspect which had been dealt with properly by the Tribunal; hence no question of law arose out of the impugned judgment passed by the Tribunal---Special Customs Reference Application filed by the Department, being misconceived was dismissed, in circumstance.

DIRECTOR, DIRECTORATE I&I-FBR vs MUHAMMAD BILAL Ss — 2025 PTD 395 KARACHI-HIGH-COURT-SINDH

Case information

Judgment text as reported

Other judgments reported in 2025 PTD