---Burden of proof as to lawful authority, etc.---Affidavit---Initial or persuasive burden of proof---Department failed to controvert affidavits of appellant through submissions of counter affidavits---No counter affidavit having been filed by the Department, depositions made by and on behalf of the appellants in the affidavits were deemed to be true and correct and no controversy in that behalf could be allowed to be generated---Department failed to discharge their legal burden or ultimate burden in terms of S.187 of the Customs Act, 1969.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | IRSHAD AHMAD AND ANOTHER Vs FIAZ AHMAD CHAUDHARY, DEPUTY SUPERINTENDENT CUSTOMS (AIB), LAHORE AND 6 OTHERS |
Customs Act (IV of 1969)------S.187 |
Burden of proof as to lawful authority.---Affidavit |