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COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX, MULTAN versus SAEED AHMAD

Sections 194 (b) and 196 of the appeal were placed in the smuggled vehicle and the authorities stopped it from being smuggled without payment of duty and the vehicle was ordered by the authorities to seize but the customs, excise and The Sales Tax Appellate Tribunal directed the vehicle to be restored. Respondent's appeal was not filed by the respondents within the stipulated time limit and the petition for delay was also rejected. The High Court observed that there was no evidence that in the case of the vehicle. Duty and taxes were paid and there was no record of a vehicle with the registration authority The database of imported vehicles reflects that the record of the vehicles that were available was not found, nor was it available, for such vehicles on the roads. Allowing it to run on was a security risk, thus giving the authority the freedom to start work. Upon collecting the appropriate evidence for this, fresh proceedings, legal relations were paid under the law and the registration of the vehicle was fake and the appeal was dismissed. best advocate from Kallur Kot lawyer