Law: Customs Act, 1969

Section: 17

Customs Act (IV of 1969)---Ss. 17 & 156(1)(8)---Detention and confiscation of goods, imported in breach of S.15 or S.16 of Customs Act, 1969---Confiscation of vehicle---Tampering with chassis number---Genuine chassis number reported by the Laboratory was proved that the vehicle was imported with the same chassis number---Confiscated vehicle bore genuine chassis number and was a legally imported vehicle---Import documents had already been verified from the Customs House and that the unidentified dacoits who snatched the vehicle on pistol point might have made an unsuccessful attempt to tamper with the last three digits during the period the vehicle remained in their possession--­Appellate Tribunal in circumstances directed that the confiscated vehicle be released to its lawful owner without any conditions---Appeal was accepted. JUDGMENT MIAN ABDUL QAYYUM, MEMBER (JUDICIAL).------This appeal is directed against the Order-in-Original No.81 of 2001, dated 6-8-2001 (dispatched on 8-8-2001) passed by the learned Collector (Adjudication), Lahore whereby a Toyota Land Cruiser bearing Registration No.BC-2165-Kar., Chassis No.HDJ81-0005181 was confiscated in favour of the State for being non-duty paid. 2. While reaching at the conclusion that the confiscated vehicle was smuggled one, the learned Adjudicating Officer relied on reports, dated 18-5-2001 and 3-8-2001 from the Forensic Science Laboratory, Capital Territory Police, Islamabad and the Forensic Science Laboratory, Peshawar respectively. These reports are as under:-- LAB No.714/2001 The Forensic Laboratory Capital Territory Police Islamabad. No. TW/FL/ISLAMABAD/2000, DATED 18-5-2001 Subject: TECHNICAL EXAMINATION OF CHASSIS/ENGINE NUMBER. Reference: C. No. C.II/Cus/INT/32/2001/310, Dated 17-5-2001. Office of the Superintendent of Customs, Gujranwala. Finding. The Chemical/Treatment examination of the above cited vehicle has revealed the following:-- Vehicle No. Type of vehicle Chassis No. Before Chassis No. after Chemical Treatment Chemical Treatment. BC-2465 Land Cruiser DJ81-0005181 HDJ81-0005730 The chassis number of the abovecited vehicle has been found tampered after chemical treatment. (Sd.) SI. ABDUL…

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