Law:

Section:

Customs Act (IV of 1969)--- ----Ss. 81, 194, & 196---Smuggled vehicle---Provisional assessment of duty @ 25 %---Report of Indus Motor Company confirming seating capacity of vehicle-in-question as six---Vehicle having more than 10 seats was chargeable to duty @ 25 %, while vehicle having less than 10 seats was chargeable to duty @ 225 %---Authority directed appellant to pay duty @ 225 %, which order was. upheld by Tribunal---Plea of appellant was that such report did not relate to vehicle-in-question and could not be made basis in his case; and that he was not provided opportunity to cross-examine its scribe---Validity---Tribunal had not taken into consideration facts of appellant's case, but had considered facts of another case---Appellant was correct in contending that facts stated in impugned did not relate to his case---High Court set aside impugned and remanded case to Tribunal to decide same afresh after hearing parties and taking into consideration the facts of appellant's case. Quetta Textile Mills Ltd. v. Federation of Pakistan and 2 others 1997 CLC 755; Collector of Customs, Appraisement, Karachi v. Messrs H.M. Abdullah and another 2004 PTD 2993; Messrs Dewan Farooque Motors Ltd., Karachi v. Customs, Excise and Sales Tax Appellate Tribunal, Karachi and 2 others 2006 PTD 1276; Collector of Customs (Appraisement), Karachi, v. Messrs Auto Mobile Corporation of Pakistan, Karachi 2005 PTD 2116; Messrs Farooq Woollen Mills v. Collector of Customs, Customs Dryport, 5ambrial and 2 others 2004 PTD 795 and Messrs S. Fazal Elahi and Sons v. Deputy Collector Customs and others, Writ Petition No. 3726 of 2006, Messrs Faran Enterprises through Proprietor Muhammad Zaman v. The Appellate Tribunal, Customs, Excise and Sales Tax and another 1999 CLC 735 ref. JUDGMENT IQBAL HAMEED-UR-REHMAN, J.---The instant appeal has been filed under section 196(1) of the Customs Act, 1969 against the judgment, dated 12-1-2005 passed by the Customs, Central Excise and Sales Tax Appellate Tribunal, Lahore. 2. The brief facts required for the determination of the instant appeal are that the appellant purchased Toyota Hiace Van bearing Chassis No. LH-516-0008715 from open market which…

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