Law: Customs Act, 1969

Section: 2(s),16,168

Law: Transfer of Property Act, 1882

Section: 41

Law: Imports and Exports (Control) Act, 1950

Section: 3(3)

ORDER [CHAUDHARY MUHAMMAD TARIQ, CHAIRMAN],,(1). This appeal has been directed against Order-in-Appeal No. 85/2011 dated 13.12.2011 passed by the Collector of Customs (Appeals), Islamabad. 2. The learned counsel for appellant contended that the Customs staff of M.C.C Islamabad intercepted one Toyota Land Cruiser (Model 1981 by appearance and 1997 as per book), bearing registration No. IDH-1119 having chassis No. FJ60-016164, at Sector 1-9, Islamabad, from the possession of Javed Khan s/o Mumtaz Khan Marwat R/o House No. F-242, Satellite Town, Rawalpindi. On demand, the appellant produced the registration book which seemed to be bogus. On examination, the Chassis number of vehicle was also found cut & welded. 3. To Confirm genuineness or otherwise of the chassis number of the impugned vehicle, the same was referred to Forensic Science Laboratory, Capital Police, Islamabad, for carrying out its chemical test. The Incharge FSL, Capital Police Islamabad vide Laboratory Report No. 1515/2011 dated 04.05.2011 reported as under: Vehicle No. Type of Vehicle Chassis No. Before Chemical treatment Chassis No. After Chemical treatment IDH-4465 Toyota Land Cruiser FJ60-016164 FJ60-016164 The Technical Examination of the Vehicle has revealed the following: The above mentioned vehicle was examined and had been, treated chemically, which reveals that: (i) The chassis number is neither grinded, nor tampered. (ii) The chassis number is not self-punched. The formation and alignment of the digit is normal. (iii) The chassis number place has been found cut and welded. (iv) The chassis number place has been cut and another iron piece bearing No. FJ60-016164 has been welded on its chassis number place. 4. That after receipt of above said report the aforesaid vehicle was seized under Section 168 of the Customs Act, 1969, for having contravened the provision of Section 2(s) & 16 of the Customs Act, 1969 read with S.R.O. 499(I)/2009, dated 13.06.2009 and Section 3(3) of the Imports & Export (Control) Act, 1950, and accordingly a Show Cause Notice under section 171 of the Customs Act, 1969 dated 17.05.2011 was issued by the Additional Collector (HQ/NA) 5. That after adopting…

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