Law: Customs Act, 1969

Section: 156

Customs Act (IV of 1969)--S. 156---Punishment for offences---Confiscation of vehicle on the ground that chassis number was self-punched/grinded without testing from Forensic Science Laboratory---Validity---Entire case of the department was based on the premise that chassis number carried by the vehicle was self punched/grinded and auction voucher produced by the vehicle owners in support of their contention that the same had been purchased in auction was not relevant while according to certificate of manufacturing company chassis numbers of the vehicle were punched manually in their plant and for some time in the past even without or with incomplete model numbers---Department, in such a situation, should have got the vehicle tested by Forensic Science Laboratory to ascertain whether the chassis number found on vehicle was original or not---Department failed to establish that the chassis number was not genuine---Contention that auction vehicle as shown in the auction voucher was the truck, whereas, the vehicle in question was "Prime Mover Machine" did not carry much weight as both these terms were generally used for such vehicles and in the absence of solid evidence/proof that the chassis number of the vehicle was not genuine, the argument was not tenable---Order of First Appellate Authority in respect of release of vehicle was upheld and the appeal of the depart­ment was rejected by the Appellate Tribunal being without merit. JUDGMENT ZAFAR-UL-MAJEED, MEMBER (TECHNICAL).---1. This appeal has been filed by the Assistant Director, Intelligence and Investigation, Central Board of Revenue, Range Office, Multan and Senior Intelligence Officer, Intelligence and Investigation, Central Board of Revenue, D.G. Khan against Order-in-Appeal No. 99/2007, dated 24-4-2005 whereby, learned Collector (Appeal) has ordered release of "Hino Prime Mover Machine" bearing registration No. QAE-6623, Chassis No. 17296 confiscated vide Order-in-(Original No. 40 of 2007; dated 6-2-2007. 2. The facts giving rise to this appeal are that on 12-5-2002, the Customs Intelligence staff of D.G. Khan intercepted a vehicle "Hino Prime Mover Machine" bearing registration No.QAE-6623. On physical…

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