Law: Customs Act, 1969

Section: 2(s),16,152(2),168,187

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

Section: 117,120

Law: Imports and Exports (Control) Act, 1950

Section: 3(1),156(1)(89)

Customs Act (IV of 1969)----Ss. 2(s), 16, 152(2), 168 & 187---Imports and Exports (Control) Act (XXXIX of 1950), Ss.3 (1) & 156 (1) (89)---Qanun-e-Shahadat (10 of 1984), Arts. 117 & 120---Smuggled goods---Onus to prove---Shifting of onus---Report of laboratory---Customs authorities confiscated three oil tankers containing High Speed Diesel on the allegation of the same being smuggled---Report of Hydrocarbon Development Institute of Pakistan showed that Diesel confiscated was not of foreign origin, therefore, Appellate Authority and Customs, Excise and Sales Tax Appellate Tribunal concurrently set aside the order passed by Adjudication Officer---Validity---Both appellate forums had rightly found the documentary evidence produced by respondents to be correct and sufficient evidence to discharge burden of proving innocence by respondents whereas order-in-original had been set aside---Appellate forums had also rightly held that initiation of proceedings by department were based merely on suspicion, whereas there was no positive evidence or material available with customs authorities to establish the charge of smuggling against respondents---Both the appellate forums had further rightly held that since respondents discharged their initial burden by producing certain documents relating to lawful possession of seized oil as well as by producing laboratory report, which had nullified the allegation that seized High Speed Diesel oil was of foreign origin---Burden to prove, shifted upon the authorities to establish the charge of smuggling against respondents through positive evidence, which the authorities failed to do---Findings of Appellate authority and Tribunal were based on proper appreciation of facts and correct application of law---High Court declined to interfere in concurrent findings of fact by two forums below---Reference was dismissed, in circumstances. Kamran Industries v. Collector of Customs PLD 1996 Kar. 68 ref. JUDGMENT AQEEL AHMED ABBASI, J.---Through instant reference applications the applicant has impugned the order dated 10-11-2010, passed by the learned Member Judicial-II, Customs, Excise and Sales tax Appellate Tribunal, Karachi…

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