Law: Customs Act, 1969

Section: 17,156(1)(8)(89),211

Law: Qanun-e-Shahadat (10 of 1984)

Section: 117,120

Customs Act (IV of 1969)- - Ss.17, 156 (1)(8)(89) & 211-Qanun-e-Shahadat (10 of 1984), Art. 117 & 120- Smuggling- Onus to prove- Import documents, retaining of- Limitation- Authorities seized 1997 model vehicle for the reason that the owner failed to show import documents- Appellate Authority declined to release the vehicle to its owner- Validity- Adjudicating officer while examining documents failed to explore that Registration Book was sufficient proof of the fact that vehicle was legally imported in the country- r When vehicle and papers were presented before Motor Registration Authority for registration, it was their responsibility to check documents and physically examine vehicle thoroughly with reference to their genuineness before registration- Charge of smuggling was leveled on 7-5-2018, i.e. after lapse of 12 years, party could not be called upon to produce import documents- By virtue of S.211 of Customs Act, 1969, importers or exporters were liable to maintain their record and documents only for a period of 5 years- Individual importer who imported goods for private or personal use was excluded from the purview of S.211 of Customs Act, 1969- Once the importer had produced Registration documents, the burden of proof shifted to the authorities, which they had failed to discharge- Customs Appellate Tribunal directed the authorities to release the vehicle to its owner and set aside the order passed by Appellate Authority- Appeal was allowed accordingly. JUDGMENT: SYED SARDAR HUSSAIN SHAH, MEMBER JUDICIAL:---.--- This appeal has been filed by Zia-ud-Din son of Shahab-ud-Din (appellant herein) against Order-in-Remand No. 204/2019 dated 01.04.2019, passed by the Additional Collector Customs (Adjudication), Islamabad, Camp Office, Custom House, Peshawar. 2. Brief facts of the case are that the Customs Mobile Squad No.1. Peshawar on 07.05.2018, intercepted a Truck bearing Registration No.TKA-370 having Chassis No.FD1JPB-10944 at Chamkani, Peshawar for want of its import documents and issued notice under Section 17 of the Customs vidp C.No. MS-1/Deten 2017-18/225 dated 07.05.2018 for want of its import status, the driver/owner of the vehicle namely…

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