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AMJAD PERVAIZ versus ADDITIONAL COLLECTOR CUSTOMS (HQ)


Sections 2 (s), 156 (1) (8) and 196 smuggling of smuggled goods were not in the name of the appellant from the High Court and the appellants claimed that they were agents of the importer of the goods. They failed to record a document that points to any agency between the appellant and the alleged owner / importer. While this is not possible, it cannot be said in the circumstances that the appellant was the agent of the importer. The questions did not include any question of law in the appeals of the clear buyers of the goods and the adverse decision was neither against the weight of the material on record nor was it a violation of any provision of the Customs Act. The 1969 appeals were without merit, in these circumstances dismissed

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