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704/2019 Spl. Cus. Ref. A. Director DG I&I (Customs) (Applicant) V/S Abdul Hameed Sheikh & another (Respondent)

Sindh High CourtTax Law2021

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan

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704/2019 Spl. Cus. Ref. A. Director DG I&I (Customs) (Applicant) V/S Abdul Hameed Sheikh & 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: 26-NOV-21

Had it been registered then perhaps the lawful presumption would have attached to such registered document but no such document constitute evidentiary value for the purposes of the impugned order passed by the Tribunal as such data of all the aforesaid documents are different and distinguishable and are not reconcilable. The impugned orders, at least of the Tribunal, is not clear at all, particularly as to on what basis the vehicle is being released as the Motor Vehicle Tax Slip, Annexure-D to the memo of Reference, discloses the identity of the subject vehicle as Toyota Crown as against claimed vehicle Toyota Surf Jeep.

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