Law: Customs Act, 1969

Section: 157

Customs Act (IV of 1969)--S. 157---Smuggling---Confiscation---Extent---Validity---Locally assembled Oil Tanker---Confiscation on being non-duty paid in spite of verification of by the manufacturing company---Legality---Particulars of seized vehicle tallied with the particulars of the locally assembled vehicle as mentioned in report of the Company---Seized vehicle being a locally assembled vehicle, the question of its being of foreign origin did not arise and for such reason same could not have been confiscated on the ground of its having been smuggled in the country---Imposition of penalty was also. uncalled for---Order was set aside by the Appellate Tribunal with the direction that confiscated vehicle be released to its lawful owner without any condition. JUDGMENT MIAN ABDUL QAYYUM (JUDICIAL MEMBER).---This appeal is directed against the Order-in-Original No.1349 of 2001, dated 28-7-2001 (dispatched on 3-8-2001) passed by the learned Collector (Adjudication), Multan whereby a Hino Oil Tanker (10 wheeler) bearing Registration No. .C-9728 Peshawar was confiscated by the learned Adjudication Officer on the ground of its being non-duty paid. 2. The learned counsel for the appellant while arguing the appeal, referred to the report by the Hinopak Motors Limited, dated 13-7-2001 and submitted that in view of the clear findings of Hinopak Motors Limited that, the seized vehicle was locally assembled by them, there was obviously no justification for the learned Adjudicating Officer to have confiscated the same. He has requested for release of the vehicle in view of this report and the letter, dated 6-10-2001 by the Central Board of Revenue wherein it has been observed that after certification by the local assemblers, the seized vehiclers should be released without giving further hardship to the claimant. 3. Report by the Hinopak Motors Limited. dated 13-7-2001 reads as under:-- "Examination of Hino vehicle bearing Reg. .No. C-9728: Reference is invited to your letter No. Int/SI/Cus/Seiz/16/2001/210, dated July 11, 2001 on the above subject. This is to certify that we deputed our Engineer to carry out physical examination of Hino vehicle. Based on his report we hereby…

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