| Citation(s) |
|---|
| 2021 SLG 2329 2021 SLD 2329 2021 PTD 1683 |
Sindh High Court
Special Customs Reference Application No. 110 of 2014 alongwith S.C.R.As. Nos. 35 of 2010, 311 of 2013, 219 of 2014,2391 of 2015, 386 of 2016, 80, 42, 419, 420, 541, 905 of2017, H.C.A. No.334 of 2017, C.Ps. Nos.5230 of 2014, 3351,7527 of 2017 and 5163
AQEEL AHMED ABBASI, JUSTICE, ABDUL MALIK GADDI, JUSTICE
Kashif Nazee, Muhammad Khalid Dogar and Ms. Afsheen Aman for Applicants (in all SCR As).Ms. Dilkhurram Shaheen, Zia-ul-Hassan, Shafqat Zaman and Pervez Ahmed Mastoi for
Respondents (in all SCRAs).Khalid Mehmood Siddiqui for Appellants (in H.C.A. No.33
Special Customs Reference Application No. 110 of 2014 alongwith S.C.R.As. Nos. 35 of 2010, 311 of 2013, 219 of 2014,2391 of 2015, 386 of 2016, 80, 42, 419, 420, 541, 905 of2017, H.C.A. No.334 of 2017, C.Ps. Nos.5230 of 2014, 3351,7527 of 2017 and 5163
AQEEL AHMED ABBASI, JUSTICE, ABDUL MALIK GADDI, JUSTICE
Kashif Nazee, Muhammad Khalid Dogar and Ms. Afsheen Aman for Applicants (in all SCR As).Ms. Dilkhurram Shaheen, Zia-ul-Hassan, Shafqat Zaman and Pervez Ahmed Mastoi for
Respondents (in all SCRAs).Khalid Mehmood Siddiqui for Appellants (in H.C.A. No.33
The ADDITIONAL DIRECTOR, DIRECTORATE GENERAL OF INTELLIGENCE AND IN VESTIGATIONFBR, REGIONAL OFFICE, KARACHI AND ANOTHERVSIMRAN AND ANOTHER
Law: Customs Act, 1969
Section: 2(s),187,194,196,211(i)
(a) Customs Act (IV of 1969)--S.211(i)-Maintenance of record-Limitation-Importer or owner of imported items is under no legal obligation to maintain any record pertaining to import beyond the period of five years under Customs Act, 1969-Authorities cannot demand such record beyond such period. (b) Customs Act (IV of 1969)--Ss.2(s), 187, 194, 196 211(i)-”Smuggling”-Onus to prove- Shifting of onus, principle of-Import documents-Duration to retain-Authorities seized vehicles, owned by respondents on the allegation that they failed to show import documents thus the same were “smuggled”-Appellate authority set aside the order of seizing the vehicles and the same was maintained by Customs Appellate Tribunal- Validity-Respondents claimed to be owners / subsequent purchasers and had produced documents to customs authorities to discharge initial burden of proof regarding their lawful possession of vehicles in terms of S. 187 of Customs Act, 1969-Customs authorities without adopting legal course of adjudications or to establish that documents produced by owners / subsequent purchasers were forged or bogus and subject vehicles were otherwise “smuggled”, could not detain in violation of law, merely on unlawful presumption that the owners could not produce import documents of subject vehicles which were manufactured beyond the period of ‘five years’-No material or even allegation was on record to the effect that the vehicles were smuggled within five years from the date of their manufacture-If such authority was given to public functionaries to charge owners of vehicles of a criminal offence of smuggling in absence of any evidence or material to such effect, the same would amount to giving them unbridled powers to act arbitrarily and to abuse process of law-Such was neither intent of law nor could _ be approved by Courts under any circumstance-High Court in exercise of Reference jurisdiction declined to interfere in the findings of Customs Appellate Tribunal as the same were based on proper application of law and did not suffer from any factual error or legal infirmity-Reference was dismissed in circumstances. Saif-ur-Rehman and Waheed-ur-Rehman v. The Member Judicial-I,…
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