LAHORE: Customs Appellate Tribunal has dismissed the case of M/s Sanaulla who is a resident of Karachi versus Collector Customs, Appeals, Customs House Lahore , Deputy Collector of Customs Adjudication, Faisalabad and Additional Director Intelligence, Federal Board of Revenue Multan. Member Technical of Customs Appellate Tribunal bench-II Imran Tariq heard the case.
According to details staff of customs Multan intercepted a Mazda mini pickup bearing registration no. JX-0135 Sindh Karachi. On demand, the driver introduce himself as Farman Ullah Khan PAF Base Karachi. Driver produced registration book issued by the motor registration authority, Karachi and photo copies of import documents. After the examination of all data it was revealed that the owner of the vehicle has tampered its chassis number with an imported vehicle. The driver of vehicle could not justify his position regarding tampering of chassis frame.
The customs authorities makes technical/ chemical verifications of the vehicle and after overall verifications the vehicle has seized under the section 168 of Customs Act 1969.
After the show case notice appellant file case before the Adjudication officer and after hearing the case adjudicating authority passed the Order-in-Original (ONO) with remarks that the seized vehicle is not covered under the produced documents and brought into the country without authorized rout without the payment of duties and taxes.
Appellant aggrieved from the decision and field the case before the learned collector appeals where also failed to produce legal documents and collector appeals also decided the case in favor of department. After this owner of non-duty paid vehicle filed a case in Customs Appellate Tribunal where he failed to provide any evidence.
After hearing the arguments from both sides Customs Appellate Tribunal has dismissed the case with the remarks that appellant has failed to prove legal import of vehicle.
