Law: Customs Act, 1969

Section: 156

(a) Customs Act (IV of 1969)----Ss. 156(1)(9)(90), 162, 163, 171 & 196---Seizure of vehicle---Appeal to High Court---According to Laboratory test report and photographs obtained from Forensic Science Laboratory, Chassis number of vehicle was found tampered with after Chemical treatment and "X" stood for digits which could not be deciphered---Documents attached with appeal were also produced before Department and before Tribunal--Appellant in a letter also produced copy of Pakistan Passport issued in the name of Importer of vehicle in question from whom it was purchased by appellant---Appellant also produced an import certificate issued by Government of Pakistan for import of the same vehicle and a copy of Vouchers whereby he had paid Customs duty and Sales Tax---Vehicle was registered in the name of appellant from Registration Office after purchasing same from its importer---From all said documents, it was clear that vehicle was imported by the person from whom it was purchased by appellant who claimed to be a bona fide purchaser of vehicle---Vehicle was duly registered in England in the name of its importer who imported the same by payment of customs duties and other dues---In view of said peculiar circumstances of case, giving benefit of doubt in favour of appellant, his appeal was accepted. Haji Abdur Razzaq v. Pakistan PLD 1974 SC 5 ref. (b) Words and phrases--- ----`Deciphered', meaning and connotation. JUDGMENT BASHIR A. MUJAHID, J.---Through the instant appeal order, dated 4-3-2002 passed by Customs, Central Excise and Sales Tax Appellate Tribunal, Islamabad Bench-I has been assailed whereby order, dated 8-7-2001 passed by Addl. Collector, Customs, Excise and Sales Tax (Adjudication), Rawalpindi was upheld in appeal. Briefly the facts of the case are that on 19-5-2001 vehicle bearing registration No.RIV-7420 Toyota Land Cruiser Model 1991 was seized by the Customs Staff under section 156(1)(9)(90) of the Customs Act. In response to notice under section 171 ibid, the appellant produced photo copy of bill of entry, dated 20-1-1993 issued by Collector of Customs, Quetta, photocopy of Passport of the Importer Muhammad Khurshid (Annex-D), photocopy of the…

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