MUHAMMAD ASLAM AZAD versus COLLECTORATE OF CUSTOMS
Sections 156 (1) (9) (90), 162, 163, 171 and 196 Appeal to the High Court to seize the vehicle. According to laboratory test reports and photos obtained from the Franzic Science Laboratory, the chassis was found tampered with after a chemical treatment. And X stood for the digits that could not be considered as the documents were attached to the appeal and submitted to the department and the tribunal appellant submitted a copy of the Pakistan passport in which he was asked. Was issued in the name of the importer of the vehicle from which the appellant was purchased by the appellant. An import certificate issued by the Government of Pakistan for the import of the same vehicle was also prepared and a copy of the vouchers under which it paid customs duty and the sales tax vehicle registered with the importer after the same purchase. The office was registered in the name of the appellant. Documents, it was clear that the vehicle was imported by the person whom it was purchased by the appellant who claimed that it was a good purchase. Which was imported only through payment of customs duty and other dues, but in view of the disputed situation, his appeal was accepted, giving the benefit of the doubt to the appellant.
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