CUSTOMS APPELLATE TRIBUNAL
2024
THLN 1016
2024 PTD 1077
Laws Cited
Income Tax Ordinance, 2001, Criminal Procedure Code (V of 1898)
Sections
2(s),16,156(1),156(8),156(89),157,164,168,171,179,193,Clause8,Clause89, CrPC- 103

ZAFAR ALI

VS

THE COLLECTOR OF CUSTOMS (APPEALS) AND 2 OTHERS

Petitioner(s) by: Muhammad Usman Malik for Appellant.
Respondent(s) by: Zia Ullah, Subaidar for Respondent No.3.
Present:
JUDGMENT:

SHAKIL AHMED ABBASI, MEMBER JUDICIAL-III:--By this order, I intend to dispose of abovementioned Customs Appeal filed against Order-in-Appeal No.402/2023 dated 11.08.2023 passed by the learned Collector of Customs (Appeals), Karachi.2. Brief facts of the case as reported by Pakistan Coast Guards, Karachi are that on 06 March 2022, at about 1310 hours, troop of 3 Pakistan Coast Guard Banalion observed suspicious movement of a bus, A1 Naseeb Daewoo Coach, Registration No.BSA-507 coming from Gawadar to Karachi on dirt track in general area Hub Bypass, thus avoiding Pakistan Coast Guard road check. Troops of 3 Battalion Pakistan Coast Guard got held the bus and brought it to the Hub bypass road check for checking purpose. The Investigation Officer, CG10-1463 Naib Subedar Muhammad Arshad as road check Commander tried to incorporate some civilians as mushirs hut no one are agreed. The Investigation Officer asked Coast Guards Number 13929 Sepoy Murad Ali and Coast Guards Number 16971 Sepoy Muh...