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PTCL 1998 CL. 272

Syed Taj Muhammad vs Collector Appeals, Western Zone, Karachi., Dy.

CitationPTCL 1998 CL. 272
CourtCustoms, Excise And Sales Tax Appellate Tribunal
Judge(s)Muhammad Aslam, Akhtar Hassan
ResultAppeal failed

JUDGMENT: MR. MUHAMMAD ASLAM TECHNICAL MEMBER.--1. This appeal has been filed by Syed Taj Muhammad against order-in-appeal No, 149/95 dated 25-.9.1995 passed by Collector Appeals, Western Zone, Karachi.

2. The only point to be sorted out in this case is whether or not the driver/conductor had knowledge that contraband charas was kept under the rice bags which Were delivered for loading on the vehicle.

3. The appellant maintains that he or his employees i,e, the driver/conductor can not be held responsible for the carriage and removal of contraband charas in that there is no 'evidence available on record to establish that they had knowledge of the contents of the stuff loaded thereon. It is because of this reason that the driver/conductor were acquitted by the Special Judge Customs.

4. The appellant has requested for complete exoneration and restoration of the vehicle to him. If it is not possible, he requests for the release of the vehicle on token fine.

5. The stand of the Departmental Representative is just the opposite. He says that the Driver/Conductor cannot be let off as the goods-in-question could not be loaded for onward transportation to a place like Girdi jungle which is well-known for the smuggling of narcotics, without their active knowledge and/or connivance. His plea is that in view of the overwhelming circumstantial evidence, the Tribunal may not exonerate the culprits of the charge.

6. Of the two. we find that the stand of the Department more plausible, weighty and logical, In the given circumstances, the stuff-in-question could not be loaded on the bus without the active knowledge and connivance of the driver/conductor. That being so, the vehicle owner is vicariously responsible and, therefore, his plea for innocence cannot be entertained.

7. Up-shot of the aforesaid discussion is that the orders already passed are correct in law and on facts. The same are, therefore, confirmed. The appeal fails as it is devoid of any merit, substance or legal force.

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