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A. REHMAN versus ADDITIONAL COLLECTOR, COLLECTORATE OF CUSTOMS AND CENTRAL EXCISE, CUSTOMS HOUSE, QUETTA

Sections 16, 187 and 156 (2) of the Imports and Export (Control) Act (XNXI of 1950), Sections 3 and 6 of the provisions (10 of 1984), Article 76 goods without any duty-proof black pepper Caught on suspicion of importing payments and Cardamom has been seized in a small town in large quantities of appellants with no consumption potential. Appropriate suspicion will be found in such cases how the goods are located in the town. The appellants claim that such goods are photocopies made by lawful sources. Bill of entry and release memo, but could not substantiate. Copies of such photographs do not prove to be insufficient in evidence that such goods were imported. Appellants could not offer any receipt of purchase on their names from the open market and the bill was a memo. The goods recovered in the name of the appellant were not in small quantities, but in large quantities, thus, the appellants failed to obtain the receipt of their purchase during the purchase. d Not convinced that appellant failed to discharge the burden transferred to him under section 187, the customs appellant found criminal breach of customs provisions read with import and export (control) 1950. best law firm from Warburton lawyer