MUHAMMAD GUL versus MEMBER JUDICIAL, CUSTOMS APPELLANT TRIBUNAL, KARACHI
Sections 159 (I), 168, 187 and 196 refer to a High Court vehicle registered with the Motor Vehicle Registration Authority more than 14 years ago, out of the documents produced by its owner ( Ie, original entry book), copy of bill of entry, copies of such vehicle clearance documents and receipt of duty and tax payment along with bill of lading), not mentioned on copy of bill of entry That the order of the vehicle was actually approved by the appellate authority and the tribunal validity registration authority approved by the Adjunct Authority Registration and registration book can be properly authenticated to the owner of such vehicle. It has been confirmed whether the registration of such vehicle by the registration authority was in accordance with the law or not in the tribunal before the litigation visits were selected on the basis of the same facts and records as presenting the relevant imported documents. The owner had successfully removed the burden, but the authority failed to smuggle such a vehicle to a tribunal while such documents were deleted after passing an inappropriate order. The owner and his search failed to discharge the burden of proof based on the foundations and speculation, which moved under section 187, the Customs Act 1969, on the preparation of the documents, the High Court requested the reference in the circumstances. Accepted.
Related judgments — Karachi High Court Sindh, 2013
