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COLLECTOR OF CUSTOMS, PESHAWAR versus HILAL MUHAMMAD C/O MUHAMMAD ISMAIL DURRANI, CONSULTANT, PESHAWAR

Import vehicle charged with non-payment of Customs Act 1969 Sections 2 (s), 26, 156 (1) (98) (90) and 196 Imports and Exports (Controls) Act, 1950 (Section X). The seizure of the duty was mentioned in the Bill of Entry, especially the same Mac and model of the same registration authority whose registration number was issued after confirming such bill of entry for chemical examination by Franz Science Laboratory. The report was suspected because the chemical inspection report by the FIA is otherwise a matter of appellant. Was it not that the chassis plate was tampered with in the chassis vehicle and welded on three sides as it was damaged due to weather hazards, there is no evidence that unauthorized or unauthorized Pakistan The vehicle was imported through an unauthorized route that did not include a law point. On appeal, the High Court dismissed the appeal in the circumstances tax advocates from Noor kot lawyer