Law: Customs Act, 1969

Section: 156

Customs Act (IV of 1969)---Ss. 156(1) & 89---Confiscation of vehicle being nun-duty paid without giving any opinion for its redemption---Validity---Original chassis number was grinned and chassis place was filled with welding rods and chassis number was engraved on upper portion of the grinned place of chassis frame which allegedly was self-punched and not in sequence condition---Reports of Laboratory and company, were that vehicle was locally assembled---Validity---In view of reports, there was no doubt about the fact that the confiscated vehicle was locally assembled---Forensic Science Laboratory, had not mentioned that chassis was tampered---Chassis code number indicated that it was in respect of vehicle which was imported in CKD condition and was locally assembled---Order confiscating the vehicle was not sustainable in law and the same was set aside---Appeal was accepted by the Appellate Tribunal and confiscated vehicle was directed to be released to its lawful owner without any condition. JUDGMENT MIAN ABDUL, QAYYUM, MEMBER (JUDICIAL).---This appeal is directed against the Order-in-Original. No.489 of 2001, dated 22-3-2001 (dispatched on 2-4-2001) passed by the learned Additional Collector (Adjudication), Multan. 2. On the allegation that the original chassis number of Hino Oil Tanker 6 wheeler bearing Registration No.PRH-9993 was grinned and chassis place was filled welding rods and Chassis No.13643 was found engraved on the upper portion of the grinded place of the chassis, frame of the vehicle which was allegedly self-punched and not in sequence condition, the defecting Agency seized the vehicle and submitted a contravention report whereupon the learned Adjudicating Officer issued a show-cause notice which was not replied by the appellant or Ghulam Nabi the driver and Mir Kamal and none of them attended the hearing on 23-1-2001, 31-1-2001, 10-3-2001 and 22-3-2001. The learned Adjudicating Officer, therefore, decided the case ex parte mainly relying upon the report of the Forensic Science Laboratory, Punjab Police, Lahore dated 11-1-2001 which has been incorporated in para.4 of the impugned order and is reproduced as under for facility of…

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