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COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOMS HOUSE, KARACHI versus MUHAMMAD ATEEQ PARACHA


Appeals for the seizure of goods as smuggled records from sections 168 and 196 show that the tribunal failed to provide any specific and detailed information on the points raised by the parties. As such, no documents were submitted by the importer to show that the seized goods were not smuggled and as a result, the documents, which were submitted, did not show up at all. That the seized goods were covered by the importer's import bills, on the other hand it is stated that the goods were legal Was imported and was in on the cover. The order of the Tribunal, by the entry of the bills prepared by them, showed that it did not give any detailed and specific inquiry into the issue of whether the seized goods were produced by the importers or any other related documents. And the importer failed to prove that the special documents tribunal had included the goods in fact, rather than considering the particular fact, in this case, citing the Supreme Court decisions. Decision and did not even follow the principles laid down by the Supreme Court. Who, aside the order of the Tribunal remanded the matter was achieved. The Tribunal should be instructed to hear the parties re-speak and speak and give specific results in relation to all kinds of goods charged with being smuggled by the department and legally and legally by the importers. About the Imported Tribune

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