Law: Customs Act, 1969

Section: 157

Customs Act (IV of 1969)---Ss. 157 & 196---Constitution of Pakistan (1973), Art. 185(3)---Confiscation of vehicle---Authority found vehicle to be smuggled one on basis of report of Forensic Science Laboratory verifying replacement of plate of its chassis number---Such report was signed after 34 days of its preparation---Original order upheld by Tribunal was set aside by High Court on the ground that such report was not admissible---Validity---If such report was not admissible without recording evidence, then High Court instead of substituting findings of fact recorded by forums below should have remanded case to Tribunal for recording evidence---High Court by deciding appeal on facts had exceeded its jurisdiction--Supreme Court accepted appeal, set aside impugned and remanded case to Tribunal with direction to record evidence of representative of Laboratory to prove contents of such report and then decide appeal afresh. ORDER IFTIKHAR MUHAMMAD CHAUDHRY, J.---This petition has been filed for leave to appeal against the judgment, dated 2-12-2002 passed by Peshawar High Court, Peshawar whereby appeal instituted by the respondents has been allowed. 2. Precisely stating facts of the case are that Vehicle No.J-4086; Peshawar was confiscated on 20th June, 2000 by the Customs Authorities on suspicion that it has been smuggled into Pakistan, as such to verify the genuineness of its Chassis and Engine number on 23rd June. 2000 it was handed over to Forensic Science Laboratory for examination and report. The Forensic Science Laboratory after examining the vehicle prepared report on the even date but signed it on 27th July, 2000 confirming that "a piece of chassis frame bearing the present chassis number is replaced and welded". On receipt of report show-cause notice was issued to the respondents on 10-8-2000 to explain as to why the vehicle may not be confiscated. In response to notice they filed reply on 16-8-2000 However in adjudication proceedings the vehicle was confiscated by the Additional Collector (Adjudication) Customs vide order, dated 20th September, 2000. Appeal filed by the respondents' before the Customs, Central Excise and Sales Tax Appellate Tribunal,…

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