Law: Customs Act, 1969

Section: 156

(a) Customs Act (IV of 1969)----S.156---Allegation of smuggling of vehicle---Vehicle without its original chassis is not the original vehicle and a chassis without its original number in the original manner is not the original chassis. Per S.M. Kazimi, Member (Technical), Justice (R) Abdul Majeed Tiwana, agreeing--- (b) Customs Act (IV of 1969)--- ----S.156---Allegation of smuggling vehicle---Vehicle's chassis will be damaged or badly damaged in an accident but an accident could not be visualize which damages a ,chassis to the extent that it gets repaired with a welded sheet to replace the original inscription, whether with the original chassis number or otherwise. (c) Customs Act (IV of 1969)--Ss.156(1), Cls.(89), (90) & 181---Imports and Export (Control) Act, (XXXIX of 1950), S.3(3)---S.R.O. 1374(1)/98, dated 17-12-1998--­Punishment for offences---Option to pay fine in lieu of confiscated goods---Smuggled goods--Outright confiscation of vehicle suspected of having its chassis number tampered with which was welded according to the report of Laboratory---Validity---Reasons advanced i.e. accident of the vehicle, did not satisfy the Tribunal and that too only of a part where the number was inscribed---Such was a clear and obvious mischief to hoodwink the Government, to deprive the exchequer of its, legitimate revenues and to disguise a smuggled car with a welded chassis number in place of the original inscribed chassis number---Vehicle was not a Pakistan origin and the chassis sheet with welded part bearing the chassis number showed the intent and purpose of the appellant---Vehicle was correctly confiscated under Cl.(89) of S.156(1) of the Customs Act, 1969 with no .option to the owner to pay any fine in lieu of the confiscation under S.181 of the Customs Act, 1969 read with Notification NO. S.R.O.1374(1)/98 dated 17-12-1998---Appellate Tribunal observed that it was a matter of common knowledge that genuineness or otherwise of the chassis number of the vehicle was a decisive factor in determining the smuggled character of the vehicle and efforts were made by the persons dealing in or using, smuggled vehicles to affix chassis number of genuinely imported…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492