Law: Customs Act, 1969

Section: 16,32(1)(2),56(1)

Law: Imports and Exports (Control) Act, 1950

Section: Preamble

ORDER KHALID MAHMOOD, MEMBER (TECHNICAL-I).--By this order we dispose of Appeal No.1(-25/2013 filed by Messrs Al-Khidmat Foundation (Pakistan) against Order-in-Original No.13 of 2012 passed by the respondent on 9-11-2012. 2. A Toyota Ambulance was donated and shipped to Al-Khidmat Foundation (Pakistan) through B/L No. MOLU12005208500 dated 6-3-2012. Upon arrival a GD dated 5-12-2012 was filed. The ambulance was examined by the shed staff, which gave the following report: 'DESO: I unit used Toyota Ambulance Van (A.C.) fitted, Chassis No.KR42- 0057495 Engine No.7K. CAP: 1781Cc Type; GL KR-42V V D/YR MFG: 2001 - or S//Belt AS Peor: C6 116.2011, fitted as well as different accessories (1) Folding Seat for 2 to 4 persons (2) Oxygen cylinder (3) Red Rotary Lamp and Siren (4) Hook for intervenes bottle (5) Stretcher (6) Fire Extinguisher (7) Small Cabinet for medicine (8) Rare penal foot step." 3; At the time of assessment, the Customs issued a show-cause notice dated 7-8-2012 on the plea that since the stretcher, fire extinguisher and first aid box were lying in loose condition inside the ambulance and were not found fixed as such, as the other requisite facilities did the vehicle did not fall within the definition of ambulance and, by implication had to be treated as a used vehicle which is un-importable being hit by clause 3 of Appendix-E of the Import Policy Order. An offence was alleged to have been committed by the importer in terms of sections 16 and 32(1) and (2) of the Customs Act, 1969 read with section 3(1) of the Import and Export (Control) Act, 1950 punishable within the relevant clauses of section 156(1) of the Customs Act, 1969. 4. The Adjudicating Officer in his Order-in-Original No. 13/2012 dated 9-11-2012 held as follows:- "Hence, violation of the provisions of Sections 16 and 32(1)(2) of the Customs Act, 1969 read with PCT heading 9913 serial 116 of CGO 12/2002. Section 3(1) of the Import Export (Control) Act, 1950 stands established, therefore, the said Toyota Hiace Van bearing registration No. Chassis Engine No. Model is outrightly confiscated under Section 156(1)(9)(14) of the Customs Act, 1969. A personal penalty of Rs.100,000 (One Lac Rupees…

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