| Case ID |
1a1cd405-aa9e-49b5-8275-a8fdf9e08f18 |
| Body |
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| Case Number |
Custom Reference No.7 of 2011 |
| Decision Date |
Sep 14, 2011 |
| Hearing Date |
Sep 05, 2011 |
| Decision |
The Customs, Excise and Sales Tax Appellate Tribunal had taken a right view in respect of the seized goods. The initial burden, under Section 187 of the Customs Act, 1969, was on the respondent to show lawful authority or permit regarding the possession of foreign origin goods. The respondent successfully discharged this burden by producing documentation proving the lawful purchase of goods via auction from the Engineering company associated with the Meerani Dam Project. After a reasonable explanation from the respondent, the onus shifted to the Customs Authorities to prove that the goods were smuggled, which they failed to do. The High Court declined to interfere with the Tribunal's order, leading to the dismissal of the reference. |
| Summary |
This case revolves around the application of the Customs Act, 1969, specifically concerning the smuggling of goods and the onus of proof. The Customs Authorities seized goods allegedly smuggled, but the respondent demonstrated that these were acquired through a lawful auction from an engineering company working on the Meerani Dam Project. The Customs, Excise and Sales Tax Appellate Tribunal ruled in favor of the respondent, highlighting the importance of lawful documentation in customs disputes. The case underscores the principles of burden of proof in customs law, emphasizing the responsibilities of both the authorities and the parties involved in such matters. The decision reinforces the necessity for Customs Authorities to substantiate claims of smuggling with concrete evidence, ensuring that legal rights are upheld in accordance with the provisions of the Customs Act. This case is significant for legal practitioners and firms involved in customs law, providing insights into the interpretation and application of relevant statutes. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Collector of Customs, Model Customs Collectorate, Balochistan,
Messrs Abdul Sattar,
Descon Engineering Limited
|
| Judges |
JAMAL KHAN MANDOKHAIL,
ABDUL QADIR MENGAL
|
| Lawyers |
Ch. Mumtaz Yousaf,
Sadbar Jan
|
| Petitioners |
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, BALOCHISTAN
|
| Respondents |
MESSRS ABDUL SATTAR and others
|
| Citations |
2012 SLD 619,
2012 PTCL 547,
2012 PTD 28,
(2012) 105 TAX 154
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
157(2),
187
|