Law:

Section:

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S.9(2)(a)---Customs Act (IV of 1969), S.194-A---Complaint before Federal Tax Ombudsman against order already challenged in appeal before Appellate Tribunal---Withdrawal of appeal by complainant---Effect---Hurdle in entertaining complainant vis-a-vis provisions of S.9(2)(a) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 stood removed. (b) Customs Act (IV of 1969)--- ----S.168---Criminal Procedure Code (V of 1898), S.510---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.9 & 11---Seizure and confiscation of vehicle alleged to be non-duty paid on basis of report of Forensic Science Laboratory obtained in another case by Police showing its chassis number to be tampered one and not tallying with its number as entered in import and registration documents---Plea of complainant was that the Forensic test had been carried behind his back; that such report was inadmissible in evidence as such Laboratory was not notified under S.510, Cr.P.C.; that before using such report in evidence, examiner of vehicle, countersigning officer of report should have been summoned for cross-examination---Adjudicating Officer ordered release of vehicle on its recovery on payment of duty, taxes and penalty while observing that vehicle having been stolen was not available for re-test of its chassis number and that show cause had not been issued within period stipulated under S.168(2) of Customs Act, 1969---Validity---Was imperative to have first established, whether vehicle had been imported legally or illegally and whether same was duty paid or non-duty paid---If due to non-availability of vehicle, an independent test from independent laboratory was not possible for re-verification of its chassis number, Adjudicating Officer could call in experts/persons, who had examined and tested vehicle, signed/countersigned test report together with officials, who had earlier presented vehicle to laboratory for test, for recording their evidence and cross-examination by complainant, to which he was entitled---Maladministration was evident from order of Adjudicating…

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