JUDGMENT

MUHAMMAD ALI MAZHAR, Justice:--
This Civil Petition for leave to appeal is directed against the Judgment dated 17.05.2022 passed by the Peshawar High Court, Peshawar in Customs Reference No.106-P/2019 whereby the Customs reference filed by the petitioner was dismissed.
2. The corpus of the litigation unveils that on 24.03.2019 the Customs Mobile Squad No.1, Peshawar intercepted a vehicle bearing Registration No.LES-10-1544 close to the Motorway Toll Plaza, Peshawar which was driven by the respondent No. 1, Muhammad Ismail. Upon searching the vehicle the Customs Mobile Squad found foreign origin cloth and called upon the driver/respondent No.1 to produce import documents in order to justify the lawful possession of the goods, which he failed to do. Consequently, the cloth was seized under section 168 of the Customs Act, 1969 for violation of sections 2(s) and 16 of the Customs Act, 1969 read with section 3(1) of the Import and Export (Control) Act, 1950 and the vehicle used for transp...