Failure to furnish valid documents, sections 17, 168, 181 and 196 Failure to furnish valid documents, appealed to the High Court Customs Mobile Squad during routine inspection and recovered 44 sacks of illegal black tea and The appellant / importer failed to provide any legal document proof of legal import was ordered to issue twenty-four bags of legally imported appeals, but the remaining bags were seized. The vehicles also said the bags were seized. Was made, but an option was granted under section 181 of the Customs Act 1969. The rightful owner of the vehicle against the fine has been told that the only documents that could authenticate the importer / appellant, was that the appellant's bill entry was copied three times, it was also stated that A copy of the bill entry will be prepared in relation to the 24 bags. The foundation stated that 24 bags were issued, while in respect of the remaining bags, the appellants produced copies of the Exchange Control which did not fulfill the purpose as stated that the documents were for bank records only, the appellants only. Exchange control copies produced by, cannot be construed as a document submitted by law. Likewise, there were not only photocopies, but also copies of those copies, which had no identifiable value and were inadmissible in evidence, so there is no assumption of accuracy in the SAD documents as they were not presented in the proper custody. , Under which the appellate tribunal's decision was overruled. Parties to appeals against the orders of Deputy Collector Customs
Related judgments — Peshawar High Court NWFP, 2011
