Law:

Section:

Customs Act (IV of 1969)--- ----Ss: 156 & 196---Confiscation of goods---Appeal to High Court---Customs Authorities intercepted vehicle and its driver who failed to produce Registration Book or any legal proof of its import---Chassis number of said vehicle was found to have been tampered with---Only explanation offered was that vehicle could have been involved in an accident requiring repair---No specific assertion to that effect was made--Order confiscating vehicle was based on facts and appellant was given opportunity of hearing---No question of law had arisen requiring any expression of opinion by High Court---Appeal was dismissed, in circumstances. ORDER This appeal under section 196 of the Customs Act, 1969 has been directed against the order-in-appeal, dated 30-3-2005. 2. Brief facts leading to filing of this appeal are that the Customs Authorities intercepted a vehicle Toyota Hiace bearing Registration No. FDK 8011. The driver of the vehicle failed to produce the Registration Book or any legal proof of import. The chassis number was found to have been cut. The Forensic Science Laboratory on examination also reported that chassis number full (panel) had been cut, welded and refitted. In the circumstances, show-cause notice was issued and after hearing, vide order-in-original it was directed that the vehicle be confiscated. 3. Aggrieved the appellant filed an appeal before the Customs Excise and Sales Tax Appellate Tribunal, Bench-II, Lahore,…

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