Law: Customs Act, 1969

Section: 2(s),16,156(1)(8),156(1)(89),168,171,187

Customs Act (IV of 1969)----Ss.187, 2(s), 16, 156(1)(8), 156(1)(89), 168 & 171---Smuggling---Vehicle, confiscation of---Self-made /fake-digits chassis number, allegation of--- Not proved---Plea of the owner of vehicle (crane)was that manual punching of the chassis number did not suggest any act of tampering/manipulation of the chassis as the concerned local auto manufacturing/assembling company invariably inscribed the chassis numbers on its locally produced chassis frames by way of manual proficiency---Validity---Appellant ( owner of vehicle in question) ,at the initial stage of adjudication, had discharged his burden of proof by placing on record the basis of registration of the vehicle-in-question evidencing that the same was purchased from the concerned local manufacturing / assembling company, which (company) invariably used to punch / inscribe the chassis numbers on locally produced vehicles by way of manual proficiency---Appellant had openly offered , at adjudication proceedings, to get documents and said aspect (manual punching) checked from the company but the needful was not done, and even, in memo. of appeal and verbally, he had reiterated his offer---Respondent / Collectorate had not come forward to respond to said offer, which indicated deviation from provision / principle provided under S.187 of the Customs Act, 1969---With the appellant having discharged his burden of proof, it was on the respondents /Collectorate to controvert the same---Respondents had failed to negate the registration of vehicle with the concerned Registration Authority as sufficient proof, and also that as per Laboratory Report no new chassis number was deciphered---Evidence produced by the appellant in form of various certificates confirmed that such local manufacturers (assemblers) did punch / inscribe the chassis numbers through manual proficiency (by hand) and not through computerized machine---Even Forensic Science Laboratory, as incorporated in relevant Show-Cause Notice, did not suggest any act of tampering---In absence of any report that digits of the chassis were disturbed by making any tampering with it, the confiscation of locally assembled vehicle was not in…

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