DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS), FEDERAL BOARD OF REVENUE vs ZAMAN KHAN

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DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS), FEDERAL BOARD OF REVENUE VS ZAMAN KHAN. Ss. 2(s), 16, 156(1), clauses (8) & (89), 168(1), 187 & 211---Provincial Motor Vehicles Ordinance (XIX of 1965), S. 25---Vehicle being smuggled, allegations of---Seizure---Authority (powers) of Customs Department---Scope---Vehicle having been registered with Motor Vehicle Registration Authority---Effect---Burden of proof---Scope. Staff of the Customs Department intercepted a Motorcar at road, and later seized the same on the allegations of its being smuggled one---Customs Appellate Tribunal ordered to release the subject vehicle holding the seizure of the same by the Customs Authorities, on the allegations of its being smuggled one, unlawful in view of the fact that the subject vehicle was duly registered under Section 25 of the West Pakistan Motor Vehicles Ordinance, 1965; thus, presumption of truth was in favour of owner; which findings were maintained by the High Court in its Reference jurisdiction. Validity---Authority of the Officials of the Customs Department to seize an imported vehicle can be made if the importer/owner of such vehicle fails to produce the import documents; such vehicle having been imported more than five years ago plying on road within territorial limits of the city yet duly registered by the Motor Vehicle Registration Authority; inspite of the fact that the importer/owner of such vehicle is under no legal obligation to keep such record of import beyond the period of five years in terms of Section 211 of the Customs Act, 1969. Further, the burden of proof in terms of Section 187 of the Customs Act, 1969, stands discharged once the importer/owner produces the registration documents and burden shifts upon the Custom Authorities to prove otherwise by adopting the legal course. Thus, the proposed questions are answered against the Applicants / Department and in favour of the respondent (owner of vehicle). Petition for leave to appeal, being merit-less, was dismissed.

DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS), FEDERAL BOARD OF REVENUE vs ZAMAN KHAN — 2026 SCMR 816 SUPREME-COURT

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