Law: Customs Act, 1969

Section: 2

CUSTOMS ACT, 1969---Section 2(5)----Even if bodies/parts of vehicles were replaced the action itself cannot be called an act of smuggling.--In absence of any evidence substantiating the charge of smuggling against the appellants, the matter did not fall in the jurisdiction of the customs authorities under the Customs Act, 1969 even if bodies/parts of those vehicles were replaced. That action in itself could not be called an act of smuggling. Anti-smuggling squad has no jurisdiction under the Customs Act to impound the vehicle on the basis of alteration done in terms of section 33 of Motor Vehicles Ordinance, 1965.--In terms of section 33 of Motor Vehicles Ordinance, 1965, when such an alteration is made in a vehicle that particulars contained in the certificate of registration no longer remain accurate the owner of the vehicle has to intimitate the same to the Motor Registering Authority within 14 days alongwith certificate of registration of the vehicle accompanied by the prescribed fee and the Motor Vehicle Registering Authority would enter the alteration in the registration documents. Thus the respondent agency had no jurisdiction under the Customs Act, 1969 to impound the vehicle on the basis of alteration done in terms of section 33 of the Motor Vehicles Ordinance, 1965. MOTOR VEHICLES ORDINANCE, 1965---Section 33----Anti-smuggling squad has no jurisdiction under the Customs Act to impound the vehicle on the basis of alteration done in terms of section 33 of Motor Vehicles Ordinance, 1965. ORDER MR. SARFRAZ AHMAD KHAN, MEMBER (TECHNICAL),--(1). This appeal is directed against Order in Original No. 366/04 dated 21.06.2004 passed by Collector of Customs, Sales Tax & Central Excise (Adjudication), Faisalabad camp at Multan, whereunder he ordered outright confiscation of vehicle bearing Registration No. CB-6213 Karachi (incorrectly shown in the impugned order as CB-6216-Karachi). The vehicle in question was intercepted by staff of Customs Anti-Smuggling Organization, Multan on 30.01.2004 at Nawan Shehr Chowk, Multan when Muhammad Amjad S/o Haji Gos Buksh, the appellant was on wheels and statedly, on the failure of the appellant to produce documents…

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