MUHAMMAD RASHEED VS The COLLECTOR OF CUSTOMS, MCC, PESHAWAR
2019 P T D (Trib.) 106
[Customs Appellate Tribunal]
Before Syed Sardar Hussain Shah, Member (Judicial)
MUHAMMAD RASHEED
Versus
The COLLECTOR OF CUSTOMS, MCC, PESHAWAR and 2 others
Appeal No. Cus. 204/PB of 2016, decided on 04/05/2018.
Customs Act (IV of 1969)---
----Ss. 2(s)(iii), 16, 17, 156(1)(8)(89) & 168---SRO No.499(I)/2009, dated 13-6-2009---Seizure and confiscation of vehicle on suspicion of being non-duty paid/smuggled one---Staff of the Customs Mobile Squad intercepted the vehicle---Appellant produced photocopy of registration book of vehicle, which was found to be suspicious---Vehicle was detained under S.17 of the Customs Act, 1969 for verification---Forensic Science Laboratory reported that chassis number of vehicle had been found cut and welded---Detention of vehicle was converted into proper seizure under S.168 of the Customs Act, 1969 for violation of Ss.2(s)(iii) & 16 of the Customs Act, 1969 and was confiscated outrightunderS. 156(1)(8)(89)ofCustomsAct,1969,readwithSRO No.499(I)/2009, dated 13-6-2009---Reports of two different Laboratories,confirmedthatchassisnumberofthevehiclewascutandwelded---Nothinghadbeenproducedbytheappellanttorebut the charges and to prove that the vehicle was lawfully imported/duty paid or purchased from the local market against proper sales tax invoice---Order-in-original passed by Additional Collector of Customs (Adjudication), was upheld and appeal was dismissed.
Sardar Abdur Rauf for Appellant.
Musa Khan, Superintendent/D.R. for Respondents.
Date of hearing: 4th May, 2018.
JUDGMENT
SYED SARDAR HUSSAIN SHAH, MEMBER (JUDICIAL).---This appeal has been filed by Muhammad Rasheed son of Ali Asghar (herein after called appellant) against the Order-in-Remand No.869 of 2016, dated 01.06.2016, passed by the Additional Collector of Customs (Adjudication), Islamabad, Camp Office, Jamrud Road, Custom House, Peshawar.
2.Briefly stated facts of the case are that on 17.11.2014 at 1200 hours, the staff of the Customs Mobile Squad, Abbottabad, during the courseofroutine anti-smugglingpatrollingdutyonHassanAbdalRoad, Haripur, intercepted a Toyota Hilux Surf bearing Registration No. GLT-147, Chassis No.LN 106-0001899 and Model 1990, on the suspicion of being non-duty-paid/smuggled one. On demand, the appellant produced a photocopy of registration book which was found to be suspicious. The vehicle in question was brought to the office of Customs Mobile Squad at Mirpur, Abbottabad and detained under Section 17 of the Customs Act, 1969 for verification. While, later on, theownerofthevehicleproducedphotocopiesofdocumentsaccording to which the vehicle in question was found as Double Cabin Pick Up.
3.Toprobeinthematter,thevehicleinquestionwasreferredto Forensic Science Laboratory (FSL), Capital TerritoryPolice,IslamabadvideletterC. No. 150,dated17.11.2014forchemical analysis of its Chassis number. The Expert, FSL, Islamabad vide Lab No. 2976/2014,dated18.11.2014,reportedthat"Thechemical treatment of the chassis number of Toyota Hilux Registration No. GLT-147 in the case as the subject has revealed that its Chassis number frame bearing No. LN106-0001899 has been found cut and welded."
4.As above, it was confirmed that the vehicle is a non duty paid one, therefore, the detention was converted into proper seizure under Section 168 of the Customs Act, 1969 vide Seizure Report No.383/2014, dated 17.11.2014 for violation of Sections 2(s)(iii) and 16 of the Customs Act, 1969 read with Section 3(1) of the Imports and Exports (Control) Act, 1950. The appellant was time and again tried on his cell number but his number was found powered off. However, copies of Recovery Memo and inventory were displayed at Notice Board and one copy was pasted at the visible place outside the boundary wall of the office towards road side. First Information Report No.180/2014, dated 25.11 2014 was also lodged against the appellant in Police Station, Investigation and Prosecution Branch, MCC-Peshawar, and the case papers were submitted for adjudication.
5.The Additional Collector (Adjudication), Islamabad, Camp Office, Custom House, Peshawar decided the case vide Order-in-Original No.102/2015, dated 30.01.2015, wherein the seized goods were confiscated outright under section 156(1)(8)(89) of the Customs Act, 1969 read with SRO. 499(I)/2009, dated 13.06.2009.
4Being aggrieved the appellant filed an appeal against the order dated 30.01.2015 before this Tribunal and vide judgment dated 27.10.2015, my learned predecessor passed an order that "the case was remanded to the original Adjudicating authority for denovo consideration after giving proper opportunity of hearing to the parties and decide the case afresh in accordance with law and to also conduct a second FSL test".
5In compliance with this Tribunal Judgment dated 27,10.2015, hearing opportunities were given to the parties and the Deputy Collector, Customs Division, Hazara vide C.No.ADC-II(Adj)183/2014/10642, dated 18.02.2016, directed an officer to obtain 2nd Lab report from FSL, in the light of this Tribunal judgment with the association of owner of the seized vehicle. The Deputy Collector Customs Division, Hazara Abbottabad vide C. No. S. Case No.383/14/337, dated 17.04.2016 endorsed fresh FSL report carried out by the FSL Peshawar vide Lab: No. S.V:-34-573-0-16,dated30.03.2016whichisreproducedasunder:--
| No.S. Before Chemical treatment | No.S.After Chemical Treatment |
| 1. Chassis No. | 1. Chassis No. |
| LN106-0001899 | Welded and refitted Chassis frame piece |
Opinion:-
Chemical examination of the chassis number of the vehicle in question revealed that:-
Welded and refitted Chassis frame piece measuring 44" x 14" bears the following number:-
"LN106-0001899"
6.After the above FSL test, the Additional Collector of Customs (Adjudication), Islamabad, Camp Office, Custom House, Peshawar vide Order-in-Remand No. 869 of 2016, dated 01.06.2016, confiscated the vehicle in terms of Section 156(1)(8)(89) of the Customs Act, 1969 read with Section 3(3) of the Imports and Exports (Control) Act, 1950. A personal Penalty of Rs.50,000/- was also imposed on the appellant under Section 156(1)(8)(89) of the Customs Act, 1969. Hence this appeal before the Tribunal.
8(sic). I have considered the contentions advanced by the learned counsel for the appellant as well as by the Departmental Representative of the respondents and have gone through the entire material placed on the record of the case with their-able assistance.
9.In this case the vehicle seized was found smuggled and detained under Section 17 of the Customs Act, 1969 for verification. Thereafter, the vehicle was two times examined by experts, once before the adjudication and second time after remand from the Tribunal. The examination conducted through Chemical Analyst of FSL, Islamabad and reported vide Lab No. 2976/2014, dated 18.11.2014 that:--
"The chemical treatment of the chassis number of Toyota Hilux Registration No. GLT-147 has revealed that its Chassis number frame bearing No. LN106-0001899 has been found cut and welded."
10.After remand of the case by the Appellate Tribunal, the vehicle was again examined through different examiner i.e. FSL, Peshawar, who vide his report Lab; No.S.V:-34-573-0-16, dated 30.03.2016, reported that:--
| No.S. Before Chemical treatment | No.S.After Chemical Treatment |
| 1. Chassis No. | 1. Chassis No. |
| LN106-0001899 | Welded and refitted Chassis frame piece |
Opinion:-
Chemical examination of the chassis number of the vehicle in question revealed that:-
Welded and refitted Chassis frame piece measuring 44" x 14" bears the following number:-
"LN106-0001899"
11.The reports of two different laboratories confirmed that the Chassis number of the vehicle is cut and welded. On the other hand nothing has been produced by the appellant to rebut the charges and to prove that the vehicle was lawfully imported/duty paid or purchased from the local market against proper sales tax invoice.
12.In view of the above, I dismiss this appeal and uphold the Order-in-Remand No.869 of 2016, dated 01.06.2016, passed by the Additional Collector of Customs (Adjudication), Islamabad, Camp Office, Jamrud Road, Custom House, Peshawar. This case is disposed of accordingly.
HBT/36/Tax(Trib.)Appeal dismissed.