Law: Customs Act, 1969

Section: 157(2),187

Customs Act (IV of 1969)--Ss. 157(2) & 187---Smuggling of goods---Onus to prove---Principle of shifting of onus---Applicability---Authorities confiscated goods on the ground that the same were smuggled but respondent contended that the goods were purchased from the auction by contractor of Meerani Dam Project---Customs, Excise and Sales Tax Appellate Tribunal allowed the appeal filed by respondent and directed to release the goods and refund the fine---Validity---Held, Customs, Excise and Sales Tax Appellate Tribunal had taken a right view in respect of seized goods---Initial burden, under S.187 of Customs Act, 1969, was on the respondent to show a lawful authority or permit or document in respect of the possession of foreign origin goods---Respondent had successfully discharged his burden by producing documents proving purchase of goods through a lawful auction from the Engineering company working on the Dam---After reasonable explanation offered by respondent, responsibility shifted upon Customs Authorities to show that goods were smuggled by respondent but no evidence or material was produced by Customs Authorities---Customs, Excise and Sales Tax Appellate Tribunal did not commit any error, nor any law point requiring interpretation was pointed by authorities---High Court declined to interfere in the order passed by Customs, Excise and Sales Tax Appellate Tribunal---Reference was dismissed in circumstances. ORDER ABDUL QADIR MENGAL, J.---This reference has been filed against the order dated 29-10-2010, passed in Custom Appeal No.Q-199 of 2009, by the Customs, Excise and Sales Tax Appellate Tribunal, Bench-I, Karachi, whereby the order dated 22-12-2008, passed by the Collector of Customs (Appeals) in Custom Appeal No.96 of 2008 was set aside including the original Custom Order No.4 of 2008, passed by the Assistant Collector Customs House, Gwadar, with a direction that confiscation of goods is illegal including fine levied on Truck No.TKJ-525, as such, released the goods and ordered to refund the fine, if any has been recovered. 2. Being aggrieved of the said order, the Collector Customs, Model Customs Collectorate Customs House, Quetta has come to this…

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