Law: Customs Act, 1969

Section: 2(s)(iii),16,17,156(1)(8)(89),168

Customs Act (IV of 1969)- -Ss. 2(s)(iii), 16, 17, 156(1)(8)(89) & 168-SRO No. 499(I)/2009, dated 13-6-2009-Seizure and confiscation of vehicle on suspicion of being non-duty paid/smuggled one-Staff of the Customs Mobile Squad intercepted the vehicle-Appellant produced photocopy of registration book of vehicle, which was found to be suspicious-Vehicle was detained under S. 17 of the Customs Act, 1969 for verification- Forensic Science Laboratory reported that chassis number of vehicle had been found cut and welded-Detention of vehicle was converted into proper seizure under S.168 of the Customs Act, 1969 for violation of Ss. 2(s)(iii) & 16 of the Customs Act, 1969 and was confiscated outright under S. 156(1)(8)(89) of Customs Act, 1969, read with SRO No. 499(I)/2009, dated 13-6-2009-Reports of two different Laboratories, confirmed that chassis number of the vehicle was cut and welded-Nothing had been produced by the appellant to rebut the charges and to prove that the vehicle was lawfully imported/duty paid or purchased from the local market against proper sales tax invoice-Order-in-original passed by Additional Collector of Customs (Adjudication), was upheld and appeal was dismissed. THIS JUDGMENT DELIVERED BY: SYED SARDAR HUSSAIN SHAH, MEMBER (JUDICIAL):---.--- This appeal has been filed by Muhammad Rasheed son of Ali Asghar (herein after called appellant) against the Order-in-Remand No.869 of 2016, dated 01.06.2016, passed by the Additional Collector of Customs (Adjudication), Islamabad, Camp Office, Jamrud Road, Custom House, Peshawar. 2. Briefly stated facts of the case are that on 17.11.2014 at 1200 hours, the staff of the Customs Mobile Squad, Abbottabad, during the course of routine anti-smuggling patrolling duty on Hassan Abdal Road, Haripur, intercepted a Toyota Hilux Surf bearing Registration No. GLT-147, Chassis No. LN 106-0001899 and Model 1990, on the suspicion of being non-duty-paid/smuggled one. On demand, the appellant produced a photocopy of registration book which was found to be suspicious. The vehicle in question was brought to the office of Customs Mobile Squad at Mirpur, Abbottabad and detained under Section 17 of the Customs Act,…

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