2019 PLP (Trib (PTD)

SYED SARDAR HUSSAIN SHAH, MEMBER (JUDICIAL).

This appeal has been filed by Zartan Khan son of Mir Akram (herein after called appellant) against the Order-in-Appeals Nos.284-285 of 2014, dated 19.06.2014, passed by the Collector of Customs (Appeals), Islamabad, Camp Office, Jamrud Road, Custom House, Peshawar, whereby the dismissed the appeal of the appellant against the order dated 17.04.2014 of the Deputy Collector of Customs (Adjudication), Islamabad Camp Office, Custom House, Peshawar.

2. Briefly stated the facts of the case are that the Deputy Superintendent customs Intelligence and Special Checking Squad Customs MCC, Peshawar on 09.01.2014 vide Seizure Case No.02/2014, dated 09.01.2014, seized a Toyota Hilux Pickup bearing Chassis No.LN56-0128048 Model 1988 for violation of Sections 2(s) and 16 of the Customs Act, 1969 read with Section 3(1) and (3) of the Imports and Exports (Control) Act, 1950 punishable under Section 156(1)(8) and (89) of the Customs Act, 1969. Seizure Report was submitted for adjudication, Show-Cause notice was issued on 13.02.2014 and the learned Deputy Collector of Customs (Adjudication) vide his order dated 17.04.2014 confiscated the seized vehicle bearing Registration No.LN56-0031925, Engine No.2L-3803057(2446cc) in terms of Section 156(1) clauses (8) and (89) of the Customs Act, 1969 read with Section 3(3) of the Imports and Exports (Control) Act, 1950, for violation of Sections 2(s) and 16 of the Customs Act, 1969 read with Section 3(1) of the Import and Export (Control) Act, 1950.

3. The appellant filed an appeal to the Collector of Customs (Appeals), Islamabad, Camp Office, Customs House, Jamrud Road, Peshawar who vide his order dated 19.06.2014 dismissed the appeal of the appellant, hence this appeal before the Tribunal.

4. I have heard Mr. Ajoon Khan learned Advocate for the appellant as well as Said Zaman, Inspector, Customs for the respondent and gone through the record of the case.

5. In fact in the year 2013 an Amnesty Scheme was introduced vide SRO.172(I)/2013, dated 05.03.2013 for the release of Smuggled/non duty paid vehicle on payment of duties and taxes. The appellant availed the scheme and voluntarily produced Toyota Hilux Pickup bearing Chassis No.56-0031925 Model 1988 before the Customs staff for assessment and clearance on 05.04.2013, while preparing the documents, the Chassis number has wrongly been entered as LN56-0128048. Came to know the appellant again voluntarily produced the vehicle and submitted an application to the Assistant Collector of Customs (Car Section), Peshawar on 09.09.2013 requesting therein that he had cleared a Toyota Hilux Pickup bearing Chasis No.LN-56-0031925 Model 1988 during the Amnesty Scheme-2013, but in his NOC Chassis No. LN56-0128048, was typed erroneously which may be corrected as LN56-0031925.

6. On the application of the appellant the Customs authorities taken into possession the vehicle in question, and referred the vehicle to Director FSL, Peshawar for analytical test for its Chassis frame number. The Director FSL, Peshawar reported vide Lab Report No.SV-1301, dated 03.12.2013 that:- No Before Chemical Treatment: No after Chemical Treatment Chassis No.LN56-0031925 Chassis No.LN56-0031925 Chemical examination of the Chassis number of the vehicle in question revealed that: No number has been found deciphered in its Chassis number."

7. It appears that the appellant also paid the duty and taxes in accordance with law to the Customs authorities and on his application the vehicle was referred to the laboratory for the Chemical Analysis, which report is positive and the duty and taxes has already been paid by the appellant. There is no mala fide to defraud the Government Revenue. The vehicle is not a smuggled one as the appellant produced valid documents of purchased from Afghanistan, and on the basis of these documents the Customs authorities allowed appellant the vehicle on payment of duty and taxes for registration of the vehicle. Producing the vehicle once again by the appellant is only for correction of Chassis number to regularize and legalize the vehicle in all respect with no intention to hoodwink it. The authorities while preparing the documents to be well careful and while entering the numbers they should take up all the necessary measures. In this case there is nothing on the part of the appellant to show that he has produced a tampered or deciphered numbered vehicle to the Customs authorities.

8. In view of the above, this appeal is accepted and order dated 19.06.2014 of the Collector of Customs (Appeal), Islamabad, Camp Office, Jamrud Road, Custom House, Peshawar and order dated 17.04.2014 of the Deputy Collector of Customs (Adjudication), Islamabad, Camp Office, Custom House, Peshawar are set aside and respondents are directed to return the vehicle to the appellant. HBT/17/Tax(Trib.) Appeal accepted.