2019 PTD (Trib.) 106[Customs Appellate Tribunal]Muhammad RasheedversusThe Collector of Csutoms, MCCPeshawar and 2 Others

1. 2019 PTD (Trib.) 106
[Customs Appellate Tribunal]
Muhammad Rasheed
versus
The Collector of Csutoms, MCC
Peshawar and 2 Others

2. Toyota Hilux Surf 1990
Registration No#
GLT-147
Chasis No#
LN 106-0001899
2

3. Case Background
2014
Nov, 17th
Intercepted
Customs Mobile
Squad intercepted
on suspicion of
being non-duty-
paid/ smuggled.
2014
Documents
produced
Appellant
produced,
registration
photocopy which
was found to be
suspicious. Vehicle
Detained..
2014
Nov, 18th
Forensic
Science
Laboratory
FSL reported,
Chasis number
frame bearing has
been found cut
and welded..
2014
Nov, 25th
Detention
to Seizure
and FIR
FIR lodged against
appellant in Police
Station,
Investigation
and .Prosecution
Branch, MCC
Peshawar.
2015
Jan, 30th
Additional
Collector
Decision
Seized goods
confiscated
outright..
03
Nov, 17th

4. 4
Acts and Laws
Detention under Section
17 of the Customs Act,
1969
Detention under Section
17 of the Customs Act,
1969

5. 5
Acts and Laws cont…
Detention was converted
into seizure under
section 168 Customs
Act, 1969
Detention was converted
into seizure under
section 168 Customs
Act, 1969

6. 6
Acts and Laws cont…
Confiscation outright
(transfer to treasury)
under section 156(8)
Customs Act, 1969
Confiscation outright
(transfer to treasury)
under section 156(8)
Customs Act, 1969
Section 156(1) Customs
Act, 1969
Section 156(1) Customs
Act, 1969

7. Appeal Against the order
• Order dated 30.01.2015
• Vide Judgement dated 27.10.2015
*My learned predecessor passed an order
that “ the case was remanded to the o riginal
adjudicating autho rity fo r deno vo
co nsideratio n after giving pro per o ppo rtunity
o f hearing to the parties and decide the case
afresh in acco rdance with law and also to
co nduct a seco nd FSL test.”
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8. Compliance with Tribunal
Judgement
• Hearing opportunities were given
• Deputy Collector Customs division on
18.02.2016, directed the officer for second
FSL report
• FSL Peshawar conducted the 2nd
FSL on
30.03.2016.
• Fresh FSL report endorsed by DC Custom
Division on 17.04.2016.
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9. Result and Opinion
• Welded and Refitted chassis frame piece
• Welded and Refitted chassis frame piece
measuring 44”x14” bears the following No.
LN106-0001899
After FSL test, Order in remand on
01.06.2016 was given & vehicle was
confiscated and penalty of 50,000 was
imposed on the appellant under Section
156(1)(8)(89)
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10. Final Judgement
• Hearing from both the parties
• Two times FSL conducted by Peshawar
and Islamabad laboratory
• The reports confirmed the Chassis No cut
and Welded
• No evidence produced by Appellant
• Appeal Dismissed and Order in Remand
upheld
10