447/2017 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Fareed Ahmed Shager & another (Respondent)
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan
447/2017 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Fareed Ahmed Shager & another (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan Order Date: 29-OCT-21
The initial burden is on the department, which has to be discharged in the light of registration book which carries all presumption to its genuineness and more important when copies of such documents were sent to customs department. In the absence of any record of the excise department at the time when the subject vehicle was transferred in favour of the respondents, no question arises out of the proceedings to cast any doubt over the bona fide transfer of the vehicle and hence no interference is required as far as impugned decision is concerned. The proposed questions, though not arises out of the Tribunals order, yet are deliberated upon to avoid any element of they (respondents) being condemned unheard