COLLECTOR OF CUSTOMS (PREVENTIVE), CUSTOM HOUSE, KARACHI versus SAIRA HUSSAIN KHAN
Customs Act 1969 Section 16 and 196 Imports and Exports (Control) Act (XXXXX of 1950), Section 3 (i) Appellant Non-Duty Paid Vehicle Respondent was the owner of the vehicle which was the subject of an appeal Found only one payment issue. The customs duty vehicle was confiscated by the customs authorities as the appellate tribunal under section 16 of the Customs Act, 1969, amended the order and allowed the collection of taxes and taxes on the prices subject to the release of the vehicle, from the purchase. Earlier, the vehicle was sold by the defendant three times and even the excise and taxation records of the department did not give rise to the true and genuine suspicion that the vehicle duty was not paid, there was no mistake by the respondents. Found. It was not found that illegal or defamatory work had been done, there was no law required to explain / declare at the discretion of the High Court through appeal. The tribunal did not demand any intervention by the High Court but the appeal was dismissed in the circumstances.
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