2003 PLP (Trib (PTD)

Mr. Muhammad Iqbal owner of the subject vehicle submitted an application dated 21-4-2001 for inspection of Hino Oil Tanker No.PRH-9993. In this connection, I contaced Manager Sales, Planning and Co-ordination, Hinopak Motors Ltd., Karachi. The following information has been received from the said officer:-- (1) On Unit Model Hino FF-173KA truck chassis with driver cabin bearing Chassis No.13643 and Engine No.164508 was imported in Pakistan in CKD condition in January, 1985. (2) I also inspected and checked and said vehicle on 28-4-2001 at Custom House, Multan. My observations are as under:-- (a) The said vehicle has been assembled locally in our company and its technical secretes tally with our local assembled units. The Engine, Drivers' cabin with model tag, gear box and differential assembly are in original form. It is my confirm view that this vehicle is not foreign assembled. Any technical expect can verify its local assemblage. (b) The chassis number with model code has been found punched just above, the proper place. On its proper place only chassis code is present while the reset of the place has been found vacant, however, no deep filing has been found. This abnormality might be due to human error of the punching staff. The report is submitted." Ref. 211446-MSP February 8, 2002. Mr. Abdul Malik, Dry Collector (HQ), Collectorate of Customs, Sales Tax and Central Excise, Government of Pakistan L.M.Q. Road, Multan. Reference is made to your letter No. 530/2000/5082, dated 24-10-2001 and subsequent Reminder No.530/SHW/2000/228, Dated 15-1-2002 on the above subject. Please be informed that our product Support Engineer deputed at Multan was advised to conduct visual inspection of the above vehicle and submit his report. Based on his report we hereby certify that the vehicle bearing the following details is locally assembled by Republic Motors Limited: Model FF173KA truck chassis with cabin Reg. No. PRH-9993 Chassis No. 13643 Engine No. 163408 As per our Principal's record one unit model Hino FF173KA truck chassis with driver cabin bearing Chassis No.13643 and Engine No.163408 was shipped for Pakistan in CKD condition in January, 1985."

5. First report shows that one unit model Hino FF-173KA truck chassis with driver cabin bearing chassis number 13643 and Engine No.163408 was imported in Pakistan in CKD condition in January, 1985. Clause (a) of para.2 of report, dated 4-5-2001 states that vehicle was physically inspected by Mr. S.M. Naqvi, Manager Sales and Product Support, Hinopak Motors Ltd., who certified that the said vehicle was assembled locally in their company and its technical secretes tally with their local assembled units. This report also says that the Engine, driver's cabin with model tag, gear box and differential assembly are in original form. It is further certified that the vehicle was not foreign assembled. Clase (b) of para. 2 of this report further shows that the chassis number with, model code has been found punched just above the proper place and on its proper place only chassis code is present while the rest of the place has been found vacant however, no deep filling has been found. About the abonormalities it was stated that it might, be due to human error of the punching staff.

6. The subsequent report, dated 8-2-2002 is by the. Director, Production and Technical of the Hinopak Motors Limited and it confirms the fact that the vehicle (Reg. No.PRH 9993) model No.FF173KA truck chassis with- cabin; Chassis No.13643, Engine No.163408 was shipped for Pakistan in CKD condition in January, 1985 and it was locally assembled by the Hinopak Motors Limited.

7. In view of these two reports there is no doubt about the fact that the confiscated vehicle was locally assembled. About the report by the Forensic Science Laboratory, Punjab Police, Lahore suffice it to say that there is no mention in it that chassis code FF173 was tampered. Chassis code number indicates that it is in respect of vehicle which was imported in CKD condition and was locally assembled.

8. Having considered all aspects of the case, we are of the opinion that the impugned order confiscating the vehicle is not sustainable in law. The same is set aside, appeal is accepted and the confiscated vehicle is directed to be released to its lawful owner without any condition. C.M.A./734/Tax(Trib.) Appeal accepted