Law: Customs Act, 1969

Section: 187

Law: General Clauses Act (X of 1897)

Section: 24A

Order Sheet IN THE HIGH COURT OF SINDH AT KARACHI Special Customs Reference Application No.100 of 2025   Hearing of case (priority) For order on office objection  For hearing of main case For hearing of CMA No.1070/2025   24.03.2026   Mr. Khalid Mehmood Rajpar, Advocate for the applicant Mr. Muhammad Sarfaraz Ali Metlo, Advocate for respondents No.1 and 2 a/w. Athar Hussain and Zeeshan Ali Haideri Metlo Advocates.       The operative part of the impugned order reads as follows:    “8.  We have perused the case record and heard both parties to the dispute. The perusal of the case record shows that the subject matter pertains to the seizure of allegedly smuggled items relating to ophthalmology including lenses, medicines, surgical items, machinery and equipment for invasive procedures such as Cataracts and Glaucoma ("Subject Goods") from the premises of the Appellant. In order to answer whether the subject goods were duty/taxes paid or otherwise, it is imperative to frame the following core questions: -   Whether the Appellants have shifted the burden of proof under Section 187 of the Customs Act, 1969 concerning legal procurement of the seized goods?   Whether the confiscation of goods was unjustified in the presence of documentary evidence provided by the Appellants?   In order to provide findings / answers with reference to the above questions, it is imperative to refer to the connected legal provisions of the Customs Act, 1969, specifically Section 187 of the Act ibid. The said section is reproduced below: -   "187. Burden of proof as to lawful authority etc. When any person is alleged to have committed an offence under this Act and any question arises whether he did any act or was in possession of anything with lawful authority or under a permit, license or other document prescribed by or under any law for the time being in force, the burden of proving that he had such authority, permit, license or other document shall lie on him:   Provided that any person, alleged to have committed an offence under this Act, shall bear the burden of proof that any property owned…