ten years old could be demanded from importer---Mere presumption as to allegation of smuggling in absence of any tangible material or evidence could not be approved particularly in respect of importable article beyond period available to customs authorities for calling of such documents or record under Customs Act, 1969--- High Court declined to interfere in exercise of jurisdiction under S. 196 of Customs Act, 1969 as there was no factual error and legal infirmity in order passed by Customs Appellate Tribunal---Application was dismissed in circumstances.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Sindh High Court | 2020 | THE COLLECTOR OF CUSTOMS THROUGH ADDITIONAL COLLECTOR OF CUSTOMS Vs MUHAMMAD ARIF UR REHMAN AND ANOTHER |
Customs Act (IV of 1969) 156, 196 |
Payment of cumulative amount/old record |