COLLECTOR, MODEL CUSTOMS COLLECTORATE, HYDERABAD versus KHUDA RAHEEM
Sections 2 (s), 16, 152 (2), 168 and 187 of the Imports and Export (Control) Act (XNXX 1950), Sections 3 (1) and 156 (1) (89) of the Conan e evidence (10) (1984), according to the smuggled report of the Hydrocarbon Development Institute of Pakistan, the Ounces report of laboratory customs authorities for seizing three oil tankers containing high-speed diesel from laboratory customs, Arts 117 and 120 smuggled goods. The arrest shows that the seized diesel was not of foreign origin, therefore, the appellate authority and the Customs, Excise and Sales Tax Appellate Tribunal together with the order passed by the Adjudication Officer Determined, both appellate forums found accurate and appropriate evidence of the documentary evidence presented by the respondents, which could exclude the burden of proving the defendant innocent. In fact, the order was set aside, the appellate forum also correctly ruled that the proceedings by the department were based on mere suspicion, while any positive e-respondents were charged with smuggling. There is venison or materials available to the customs authorities to establish, as both the appeal forums have more accurately stated that the respondents submitted their laboratory report in addition to presenting some documents relating to the legitimate possession of the seized oil. Initial load removed. The high-speed diesel oil seizure charge was dismissed, dismissing it through positive evidence, and transferring it to authorities to establish a charge of smuggling against the respondents, which the authorities are seeking in the Appellate Authority and the tribunal On a proper basis. Definition of facts
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