Law: Customs Act, 1969

Section: 2(s),156(1)89,157,157(2),171,187,196

Law: Imports and Exports (Control) Act, 1950

Section: 3(1)

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

Section: 117,118

Customs Act (IV of 1969)--- ----Ss. 2(s), 171, 187 & 196---Reference---Smuggled goods---Burden of proof---Respondents were alleged to have smuggled HSD Oil but appellate authority and Customs Appellate Tribunal decided matter in favour of respondents---Validity---Entire process of seizure and difference of quantity of HSD Oil as reflected in show-cause notice and seizure report had made proceedings dubious---Onus to prove allegations of smuggling HSD Oil against respondents could not be discharged by customs authorities---Customs department's own documents and evidences relating to auction and delivery letters produced by customs authorities could not be falsified or disproved---No substantial legal controversy was agitated and question proposed was answered in affirmative against the authorities and in favour of respondents---High Court directed the authorities to release seized HSD Oil to respondents---Reference was dismissed in circumstances. THIS ORDER PASSED BY: ABDUL MAALIK GADDI, JUSTICE---.--- The above two Reference Applications have been filed against the combined judgment dated 23.05.2015 passed by the Customs Appellate Tribunal, Bench-I, Karachi in Customs Appeals Nos. K-1707/ 2014 and K-1708/2014, whereas, in both the References, initially four common questions were proposed, however, after having read out the proposed questions, learned counsel for applicant candidly conceded that (sic) questions have not been drafted properly, whereas, except Question No.3 in both the above References, which according to learned counsel, is question of law, arising from the combined impugned judgment passed by the Customs Appellate Tribunal, the applicant will not press the remaining questions, such question reads as under:- "Whether the Customs Appellate Tribunal was justified to decide the appeal against the department without considering that the seized HSD oil was smuggled as notified vide SRO 566(I)/2005 dated 06.06.2005. Therefore the, smuggled goods as defined under section 2(s) of the Customs Act, 1969 as well as the conveyance used for the transportation of the same were liable to outright confiscation under sections 156(I)89 and 157 of the Customs…

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