SHAKIR JAN VS COLLECTOR OF CUSTOMS, PESHAWAR, 2018 PTD-CUSTOMS-APPELLATE-TRIBUNAL-LAHORE 1702 (2018)

Customs Act (IV of 1969)---

----Ss. 2(s), 16 & 17---SRO No.499(I)/2009, dated 13-6-2009---Smuggling---Car in question parked at road side, was checked by Anti-Smuggling authorities for its import status---Person sitting in the car produced Registration Book, but failed to provide any proof regarding legal import of said car and same was detained under S.17 of the Customs Act, 1969---Motor Registration Authority provided documents of the Customs Collectorate on which car was registered and said documents were sent to Superintendent (I&P) Model Customs Collectorate concerned for verifications who vide letter replied that verification did not tally with the record and found the documents bogus---Detention of car was converted into seizure in violation of Ss.2(s) & 16 of the Customs Act, 1969---Additional Collector of Customs (Adjudication), vide order-in-original, confiscated the car---Car, in question having been proved to be smuggled one and brought into the country through unauthorized routes without payment of leviable duty and taxes and was registered with connivance of staff of Customs Collectorate and Motor Registration Authority, appeal against impugned order-in-original, was dismissed, in circumstances.

Ajoon Khan for Appellant.

Muhammad Azeem, Supdt/DR for Respondent.

Date of hearing: 17th January, 2018.

JUDGMENT

SYED SARDAR HUSSAIN SHAH, MEMBER (JUDICIAL):---This appeal has been filed by Shakir Jan son of Inzar Gul (appellant herein) against the Order-in-Original No.845 of 2014, dated 23.10.2014, passed by the Additional Collector of Customs (Adjudication), Islamabad, Camp Office, Custom House, Peshawar.

2.In this case the Superintendent I&P Branch, MCC-Peshawar while on routine anti smuggling duty checked a Toyota Corolla Car bearing Registration MNZ-777 parked at Road side near Shobra Chowk, Nowshera for its legal import status. One namely Muhammad Anwar-ul-Haq Khan son of Anwar Khan resident of Gulgasht Colony, Multan setting in the vehicle produced Registration Book but failed to provide any proof regarding legal import of vehicle and thus the vehicle was detained on suspicion under Section 17 of the Customs Act, 1969.

3.The Motor Registration Authority, Multan was requested to provide documents on the basis of which the vehicle in question was registered, they provide documents of the Custom Collectorate, Multan on the basis of which the vehicle was registered. The documents were sent to Superintendent (I&P), Model Customs Collectorate, Multan for verification who vide letter dated 29.04.2014, replied that verification did not tally with record and found bogus. On receipt of reply from Superintendent (I&P), Model Customs Collectorate, Multan the detention was converted into seizure in violation of sections 2(s) and 16 of the Customs Act, 1969 read with section 3(1) of the Import and Exports (Control) Act, 1950, and seizure report No.10/2014, dated 26.05.2014 was registered against Shakir Jan son of Inzar Gul resident of Chochyan Gul Bela Tehsil and District Peshawar and Muhammad Anwar-ul-Haq Khan son of Anwar Khan resident of Gulgasht Colony, Multan.

4.The Additional Collector of Customs (Adjudication), Islamabad, Camp Office at Custom House, Peshawar issued show-cause notice to the owner as well as to the Driver. In reply to Show-Cause Notice Counsel of the appellant appeared before the Additional Collector of Customs and submitted an application for summary adjudication of the case, and requested for the release of the vehicle on the ground that the vehicle has been registered with MRA, Multan and Excise department already verified the documents.

5.The Additional Collector of Customs (Adjudication), Islamabad, Camp Office, Custom House, Peshawar vide his Order-in-Original No.845 of 2014, dated 23.10.2014, confiscated the vehicle Toyota Corolla Motor Car having Chassis No.AE100-3117679, Model 1992, in terms of clauses (8) and (89) of subsection (1) of Section 156 of the Customs Act, 1969 read with SRO 499(I)/2009, dated 13.06.2009 for violation of Sections 2(s) and 16 of the Customs Act, 1969, read with section 3(1) of the Imports and Exports (Controls), Act, 1950.

6.I heard Mr. Ajoon Khan learned Advocate for the appellant as well as Mr. Muhammad Azeem, Superintendent along with Mr. Said Zaman, Inspector and gone through the record with their able assistance.

7.In fact, the Toyota Corolla Car bearing Registration No.MNZ-777 was registered with MRA, Multan on the basis of documents allegedly issued by Customs Collectorate, Multan. The MRA provided these documents to the Deputy Collector of Customs, Peshawar, which were sent to the Superintendent (I&P), Model Customs Collectorate, Multan for verification vide letter dated 22.04.2014. The Deputy Collector (I&P), Model Customs Collectorate, Multan vide his letter No.1210, dated 29.04.2014, replied that, the documents after verification did not tally with the record and found bogus. In view of the above I convinced that the vehicle is smuggled one and brought into the country through unauthorized routes without payment of leviable duty and taxes and was registered in district Multan with connivance of staff of Customs Collectorate and Motor Registering Authority, Multan. The representative of the respondents informed this Tribunal that a Criminal case has already been registered against the Customs officials in Police Station Multan.

8.In view of the above, I dismissed this appeal and uphold the impugned Order-in-Original No. 845/2014, dated 23.10.2014 passed by the Collector of Custom (Adjudication), Islamabad, Camp Office, Custom House, Peshawar.

HBT/6/Tax(Trib.) Appeal dismissed.