IFTIKHAR AHMED KHAN vs CUSTOMS APPELLATE TRIBUNAL Ss — 2026 PTD 156 ISLAMABAD

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IFTIKHAR AHMED KHAN VS CUSTOMS APPELLATE TRIBUNAL Ss. 2(s), 16, 156 (1)(89), 187 & 211---Smuggling, allegation of---Documentary proof produced by importer---Burden of proof, shifting of---Scope---Customs Appellate Tribunal ('Tribunal') concurred with adjudication proceedings that the subject vehicle was a non-duty paid smuggled vehicle liable to confiscation in view of the fact that the PRAL data base did not reflect any import data of the subject vehicle---Validity---Tribunal failed to take into consideration that the subject vehicle was a 1999 model whereas the PRAL database was set up in the year 2000---As such the Tribunal erred in basing its decision on the finding that the PRAL data did not reflect any import data of subject vehicle---Applicant produced the registration documents of the subject vehicle ; and the Custom Authorities sought verification of such registration documents but the concerned Motor Registration Authority was unable to provide the relevant record as their documentation was destroyed in the year 2007---However, in such circumstances, the conclusion that the subject vehicle was a smuggled vehicle was mere conjecture and a presumption---Applicant discharged his burden of proof under S. 187 of the Customs Act, 1969, by producing the registration documents, who could not be penalized for the failure of the concerned Motor Registration Authority for their failure to verify the registration document on account of loss of their record---Since the applicant met its initial burden, the burden to prove (that the subject vehicle was a smuggled one) shifted upon the Custom Authorities which they failed to discharge, as not a shred of evidence was available on the record to prove the charge of smuggling against the applicant---Resultantly, the questions proposed by the applicant were answered in his favour---High Court set-aside the impugned judgments---Customs Reference was allowed.

IFTIKHAR AHMED KHAN vs CUSTOMS APPELLATE TRIBUNAL Ss — 2026 PTD 156 ISLAMABAD

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