Law:

Section:

Customs Act (IV of 1969)--- ---Ss. 2(s), 168, 171 & 194-A---Seizure of vehicle---Appeal---Vehicle driven by the appellant was seized on the allegation that appellant had failed to produce the documents showing legal import and lawful possession of the vehicle--Voucher, issued by the Army Depot whereby vehicle in question was sold was showing chassis number, engine number and year of manufacturing of said vehicle---Said document was not denied by the department---Validity---If a chassis number, engine number had duly been auctioned by the Army Authorities as reportedly conveyed by them; and later on some alteration was made, the process could not come within the ambit of smuggling---Two Government Agencies i.e. Army Depot and Motor Registration Authority were vitally involved in the process of sale, registration---Allegation of smuggling, could not, in circumstances, be sustained---Appellant, who purchased vehicle, had successfully produced the evidence as to how the chassis frame with the same number had emanated from the Army Authorities and subsequently transferred to one from whom same was transferred to the appellant,, conversion charges were paid and seating capacity was enhanced---Vehicle in question being as old as of 1979 model, any assemblage of spare parts could be of later model could not constitute smuggling---Order-in-original and order-in-appeal being not sustain-able in the eyes if law, were set aside---Vehicle was ordered to be released unconditionally to its lawful owner. 2002 PTD (Trib.) 3083; 2006 PTD (Trib.) 155 and 2004 PTD 369 ref. JUDGMENT DR. RIAZ MEHMOOD, MEMBER (JUDICIAL).---(1). The appellant has assailed, in this appeal, the Order-in-Appeal No.13/2008, dated 29-2-2008, whereby the learned Collector (Appeals), the respondent No.3, had upheld the order of the learned Deputy Collector (Adjudication) passed vide Order-in-Original No. 17/2007, dated 8-5-2007, vide which the vehicle of the appellant had been confiscated. 2. The appellant has pleaded in the memo. of appeal that on 14-2-2007, the staff of the respondent No.4, intercepted the Toyota Prado Jeep, bearing Registration No.LWC-1835, which was driven by the appellant and seized…