FAZAL-UR-REHMAN versus APPELLATE TRIBUNAL CUSTOMS, CENTRAL EXCISE AND SALES TAX, PESHAWAR
Section 2 (s), 16, 156 (1) (8) (89), 168 (i) and 196 of the Imports and Exports (Control) Act (XNXX of 1950), section 31 citing trafficking of a seized vehicle. In case of a smuggling vehicle seized in connection with the High Court vehicle, when the petition with the tamper number was recovered in its possession, the applicant has a valid document relating to the import of the vehicle mentioned by him or by another person. Had failed to present, the applicant had failed to prove his ownership or import and the appellate tribunal, after considering all the aspects, was rightly appealed by the applicant. Was dismissed, about months after an improper order of about 10 months, the High Court against the Appellate Tribunal's decision was upheld, which was time-barred and for such delay in filing the applicant's reference. Could not offer a plausible explanation. The single reference to this score was not entertaining. There was no interference with the unclean order; the reference was deleted.
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