According to details in pursuance of an information, the staff of Directorate of  Intelligence & Investigation-FBR Regional office Rawalpindi intercepted a reportedly non-duty paid used Motorcycle, (Model-2000) bearing registration plate No.FD-4771 having Chassis No.MC 19-1006419 (250-CC) near Police Line  Islamabad from the possession of one namely Abbas Khan. On demand, he failed to produce import documents except Registration Book Photocopies of Data Entry form, Assessment Receipt of Vehicle, Vehicle Computerization Form, letter No.5571/E&T/Peshawar dated 03.02.11, verification of sale Certificate in respect of Auction vehicle No.LZH-6618. However, as per PRAL’s computerized import data as well as auction data no entry exists of the said vehicle. Moreover, as per computerized data of Punjab Excise & Taxation Department/Motor Registration Authority, a Honda CG-125 Motorcycle having Chassis No.D52287, Model 2004 is registered against registration number LZH-6618. Therefore, the above mentioned vehicle was detained under section 17 of the Customs Act, 1969 for further verification of its import status & payment of duty/taxes etc. A letter was sent to the Officer In charge, Forensic Science Laboratory, Islamabad Police HQs. H-11, Islamabad for the purpose that the above mention used Motorcycle bearing registration No.FD-4771 (Peshawar) having Chassis No. MC 19-1006419 (250 CC) may please be chemically examined. The Expert, Forensic Science Laboratory, Islamabad Police finding in his letter vides Lab No.3020 (No.TW.FL/Islamabad) reported that “The chassis number of the above cited vehicle has been found tampered after chemical treatment. X stands for digits which could not be deciphered due to deep filling” In view of the said report the detained Motorcycle bearing registration plate No. FD-4771 (Peshawar) (Model-2000) the detention of above said Motorcycle was converted into seizure under section 168 of the Customs Act, 1969. Copy of Notice U/s 171 of the Customs Act, 1969 was send to the claimant at his postal address as well as affixed at the office Notice Board. The approximate CIF value of above said F/O smuggled non-duty paid Motorcycle comes to Rs.250, 000.