Law: Customs Act, 1969

Section: 156

CUSTOMS ACT, 1969---Sections 2(s) & 156(1)89---A vehicle 21 years old, the body of which becomes poor and rusty in nature, partial welding/soldering on body could be due to repair during the life of vehicle and therefore cannot be a smuggled vehicle.-The chassis number was not grinded and welding/soldering appears on the body could be due to repairs conducted during the life of the vehicle i.e. 21 years old and that according to the report the body is in very poor shape and rusty in nature, thus the inference drawn by the Additional Collector (Adjudication), that it is a smuggled vehicle is in-correct. The report has been examined in the light of these submissions which forcefully supports the contention of the appellant that the vehicle was not smuggled vehicle and the partial welding point noted in the report could be the result of the repair as the vehicle was imported in the year 1984 and during 20, 21 years it needs repairs of and on. Winch inspired the confidence and prove that vehicle in question was not a smuggled one. Sections 179 & 193---It is a requirement of law that adjudicating authority should be consistent in deciding the identical matters. ORDER SYED KAZIM RAZA SHAMSI, MEMBER (JUDICIAL).--(1). This customs appeal filed under section 194-A of Customs Act, 1969 is directed against an order in original dated 25-06-2004 passed by Additional Collector (Adjudication), Multan whereby vehicle bearing registration No. E-2545 Toyota Hiace Van was ordered to be confiscated under clause 89 of Section l56(l) of Customs Act, 1969. 2. Facts of the case briefly stated axe that on the secret information that Toyota Hiace Van bearing registration No. E-2545 Model 1984 was a smuggled vehicle whose chassis number had been cut and re-welded and chassis number of vehicle of model 1987 which was smuggled vehicle had been affixed thereon, the said vehicle was intercepted by the Anti Smuggling Squad on 14-9-03 near Chicha Watni. Muhammad Shahbaz the driver of the vehicle produced the registration book of the vehicle. The vehicle was examined in presence of driver and it was observed that the chassis number of the vehicle was cut and retitted. Later on the…

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