DIRECTOR INTELLIGENCE AND INVESTIGATION (CUSTOMS), FBR, PESHAWAR vs MUHAMMAD AFZAL Ss

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DIRECTOR INTELLIGENCE AND INVESTIGATION (CUSTOMS), FBR, PESHAWAR VS MUHAMMAD AFZAL Ss.2(s), 16, 157(2) & 168(1)---Smuggling, allegation of---Vehicle, confiscation of---Legal documents, production of---Release of vehicle---Documentary proof of lawful purchase---Non-consideration of material evidence by adjudicating authority---Effect---Department filed Reference against order of Customs Appellate Tribunal whereby release of goods and vehicle was directed---Whether, where the owner produced auction documents and bank receipts proving lawful purchase, the confiscation of goods and vehicle could be sustained?---Held:---Record showed that the respondent, being the real owner of the goods, submitted an application before the concerned Additional Collector (I & I), Customs, Peshawar, stating that he had purchased the seized skimmed milk in auction proceedings held at Custom House, Quetta, for which he paid Rs. 38,61,000/- and had also purchased 390 sacks of onions for Rs. 433,400/----He was transporting both goods to Lahore when the applicant-authority seized and later confiscated them---The respondent had submitted auction documents and bank receipts in support of his claim---The Additional Collector, in his Order-in-Original, failed to consider the said application and supporting documents; instead, he relied upon a written application allegedly expressing willingness of the respondent to pay leviable duties and taxes on the seized goods---The Customs Tribunal rightly considered this material aspect of the case and accepted the version of the respondent through a well-reasoned order---Non-consideration of material evidence vitiates adjudication---Therefore, the proposed question was answered in the affirmative, i.e. in favour of the respondent (owner of vehicle)---Special Customs Reference filed by the Department was dismissed.

DIRECTOR INTELLIGENCE AND INVESTIGATION (CUSTOMS), FBR, PESHAWAR vs MUHAMMAD AFZAL Ss — 2026 PTD 813 PESHAWAR-HIGH-COURT

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