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COLLECTOR OF CUSTOMS KARACHI versus HAJI ISMAIL CO.


Section 32 imports of documentary evidence, lack of appellate tribunal bill precisely concludes that original documents such as building materials were not provided to the customs authorities by the importers. That the importers provided photocopies of the billing bill, which were attached to the consignor / consignor's address marker, resulted in the identification of the correlation between the shipping bills and the shipment under dispute. Could not run The Ladding Bill, which dates back to the last year, showed consignments exported from the country K before the Ladding Bill was issued. Importers also failed to produce documentary evidence to show that the containers carrying the seal were exported from Country K to another country. The conclusion reached by the appellate tribunal was appropriate and accordingly the appeal was allowed accordingly.

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