Law: Customs Act, 1969

Section: 16,17,168,193,194-A

Customs Act (IV of 1969)--- ----Ss 16, 17, 168, 193 & 194-A---Seizure and confiscation of vehicle---Vehicle having cut and welded chassis, was intercepted from appellant who claimed to be owner thereof---Appellant could not produce any document to substantiate payment of duty/taxes leviable against said vehicle---Vehicle was detained for requisition of the import documents and verification thereof and notice was also served upon the appellant---Forensic Science Laboratory, after Chemical/Laboratory test, intimated that the chassis number frame of vehicle had been cut, and other iron piece, had been welded on its chassis number place which had confirmed that vehicle was brought unlawfully into the country, without payment of duty and taxes levied thereon---Adjudicating Authority, vide order-in-original outrightly confiscated the vehicle---Appellate Authority dismissed appeal against order-in-original---Validity---Appellant, could not point out any illegality in the impugned orders, appeal, which otherwise was time barred, was dismissed, on merits and limitation, in circumstances. 2005 PTD 712; 2003 PTD 2594 and 2010 PTD 1418 ref. JUDGMENT CHAUDHARY MUHAMMAD TARIQ, CHAIRMAN.---This appeal has been directed against the Order-in-Appeal dated 28-10-2011 by Collector Customs (Appeals), Islamabad. 2. Brief facts of the case are that the staff of Directorate, General of Intelligence and Investigation-FBR, Islamabad intercepted one Mitsubishi Pajero (Model 1993), bearing Registration No. BC-3157, having Cut and Welded Chassis No. CONV440PJ-00499 and Engine No. 4D56FC-4788, at GT Road, Rawat, from the possession of Malik Aashiq Hussain son of Malik Sher Ali R/o Flat No. 8, 2nd Floor, Akbar Plaza, G/l0 Markaz, Islamabad. 3. On demand the above named driver/owner could not produce any document to substantiate payment of duty/taxes leviable against the aforesaid vehicle. Therefore, the above mentioned vehicle was detained under section 17 of the Customs Act, 1969, for requisition of the import documents and verification, thereof. Notice under section 26 of the Customs Act, 1969 was also served upon the owner of the vehicle for production of the import documents. 4. For…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492