8570/2019 Const. P. Nisar Ahmed (Petitioner) V/S Fed. of Pakistan and Others (Respondent)

Sindh High CourtTax Law2021

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

8570/2019 Const. P. Nisar Ahmed (Petitioner) V/S Fed. of Pakistan and Others (Respondent) Sindh High Court

Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan Order Date: 16-DEC-21

There is not an iota of evidence available to disagree with the observation of the Tribunal which ordered its (vehicles) release unconditionally however subject to verification of ownership. This being situation no question has arisen to deviate from the findings of the Tribunal and proposed question No.1 is answered in affirmative as the seizing agency has failed to comply with the provisions as required under section 26 of Customs Act, 1969 whereas the proposed questions No.2 is irrelevant for the purpose of declaring the subject vehicle as an smuggled vehicle.

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8570/2019 Const. P. Nisar Ahmed (Petitioner) V/S Fed. of Pakistan and Others (Respondent)

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