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GOVERNMENT OF PAKISTAN

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KARACHI No. M-1848/DCI/SEIZ//2013 BEFORE:

Dated. 24.04.2014

SHAHANSHAH HASNAIN Collector of Customs, AdjudicationCustom House, Karachi.

Order- in- Original No. 552/2013-14 1.

This copy is granted free of charge for the private use of the person to whom it is issued.

2.

An appeal against this order lies u/s 194-A of the Customs Act, 1969 to the Customs Appellate Tribunal, 3rd Floor Jamil Chamber, Saddar Karachi, within 60 days of the communication of this order. An appeal should bear a court fee stamp of Rs. 1000/-

3.

The appellant should state in his appeal if he desires to be heard in person or through advocate.

Case: SEIZURE OF SMUGGLED / NON DUTY PAID VEHICLE TOYOTA LAND CRUISER BERAING REGISTRATION NO. BC-6299 (KARACHI).

1.

RESPONDENTS:

i) ii) iii)

Abdul Rauf S/o Kalam Jan, R/o H.No. 421, Mangopir Road, Karachi.

Naveed Subhani S/o Mian Abrar Subhani, R/o Appt No. 1, H.No. 11/13, 26 th Street, DHA Karachi.

Muhammad Altaf, Flat No. 802-803, City Heights, Khalid Bin Valeed Road, Block-2, PECHS, Karachi.

2.

CASE INSTITUTED BY:

Directorate General of Intelligence and InvestigationFBR, Regional Office, 81-C, Block-6, P.E.C.H.S, Karachi.

3.

DATE OF INSTITUTION:

28.10.2013

4.

DATE OF HEARING:

17.12.2013, 13.01.2014 & 18.04.2014

5.

DATE OF JUDGMENT:

18.04.2014

6.

PRESENT:

a)

For the Respondent: None

b)

For the Prosecution: Mr. Qasim Ali Alvi, Senior Intelligence Officer, Directorate of Intelligence and Investigation - FBR, Regional Office, Karachi.

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ORDER Whereas, it was reported by Directorate General of Intelligence and Investigation-FBR, Regional office Karachi that a credible information was received in the Directorate to the effect that a smuggled / non-duty paid vehicle Toyota Land Cruiser, bearing Registration No. BC-6299 has been registered with Motor Registration Authority, Karachi without the cover of legal import documents and the same is plying on road at Karachi. In pursuance of aforesaid information, a team of the officers of ASO was constituted to intercept the said smuggled / non-duty paid vehicle.

02.

Accordingly, on 28-10-2013, the constituted team in presence of two witnesses intercepted the Toyota Land Cruiser bearing Registration No. BC-6299 near Defence Library Road, Phase-II, DHA, Karachi. The person found sitting on the driving seat, introduced himself as Abdul Rauf, he was asked to produce legal import documents regarding lawful possession / import of the said vehicle. In response thereto, he only produced Registration Book No. B0088678 dated 25-03-2009 showing Registration of Toyota Land Cruiser bearing Registration No. BC-6299 (Karachi), Chassis No. HDJ81-0051130, Engine No. 1HD-0118194, Model 1995 in the name of Naveed Subhani (CNIC # 61101-2054955-9) S/o Mian Abrar Subhani, R/o Appt No, 1, H.No. 11/13, 26th Street, DHA, Karachi.

03.

As no import documents were produced by Abdul Rauf (Possession Holder), therefore, the Toyota Land Cruiser bearing Registration No. BC-6299 (Karachi), Chassis No. HDJ81-0051130, Engine No. 1HD-0118194, Model-1995 (as per Registration Book) was detained for verification of its legitimate importation, chassis number and payment of duty and taxes leviable thereon, against preparation of inventory and mushirnama duly signed by the witnesses, copy of detention notice was served upon Abdul Rauf (Possession Holder) with the directions to produce relevant legal import documents in respect of aforesaid detained vehicle within five days. However, despite lapse of considerable period, the possession holder neither replied nor produced any relevant import documents.

04.

The Excise & Taxation Officer, Motor Registration Authority, Karachi was approached vide letter dated 01-11-2013 to supply the copies of documents on the basis of which the detained Toyota Land Cruiser bearing Registration No. BC-6299 was registered with Motor Registration Authority, Karachi. However, the letter is not responded to.

05.

In order to confirm the legitimate importation of Toyota Land Cruiser bearing Registration No. BC-6299, Chassis No. HDJ81-0051130, the staff of Directorate General checked the PRAL database, resultantly; it transpired that a used Toyota Land Cruiser Jeep bearing Chassis No. HDJ81-0051130, Model-1995, was imported against payment of duty taxes in the name of Zahir Shah vide GD No. 59931 dated, Cash No. 1513 dated 02-07-1998.

06.

In order to verify the chassis number of the seized Toyota Land Cruiser bearing Registration No. BC-6299, the vehicle was sent to the Assistant Inspector General of Police, Forensic Division, Karachi, vide letter C. No.366/DCI/Det/ASC)/2013/2531 dated 28-10-2013 for chemical examination of its Chassis No. HDJ81-0051130. The Assistant Inspector General of Police, Forensic Division Sindh, Karachi forwarded Examination Report No.AIG/FD/OR/320/2013 dated 29-10-2013 confirming therein that the present chassis serial (HDJ81-

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0051130) is fake digits and the chassis frame is welded & replaced at the site of original chassis number, the report is reproduced as under: SER1AL NO.MlSC/Camp/314/13 01.General: The vehicle received from the Superintendent (Inv) FBR, Karachi. Details are: Maker:

Toyota Land Cruiser,

Registration No:

BC-6299

Received on:

28-10-2013

Chassis No. before chemical process:

(HDJ81-0051130)

02. Opinion: The Chemical Examination of vehicle has led that: The Present chassis serial (HDJ81-0051130) is fake digits. However, the piece of chassis frame welded & replaces at the site of original chassis number.

07.

In view of non submission / provision of import documents by the Possession holder, investigation conducted by the Directorate General with PRAL and report of Assistant Inspector General of Police, Forensic Division Sindh, Karachi, it is quite evident that the Toyota Land Cruiser bearing Registration No. BC-6299 (Karachi), Chassis No. HDJ81 -0051130 (Welded & Replaced / Fake Digits), Engine No. 1HD0118194, Model-1995 was smuggled into the country without payment of duty & taxes and the vehicle after welding & replacing its original chassis number with fake digits were plying on roads, Therefore, the Toyota Land Cruiser bearing Registration No. BC-6299 (Karachi), Chassis No. HDJ81-0051130 (Welded & Replaced / Fake Digits), Engine No. 1HD-0118194, Model-1995 was seized under section 168 of the Customs Act, 1969 for violation of Section 2(s), 16 ibid, punishable under clauses (77) & (89) of sub Section (1) & (2) of Section 156 of the Customs Act, 1969. Notice under Section 171 of the Customs Act, 1969 was sent to Abdul Rauf (Possession Holder) & Naveed Subhani (Registered Owner) at the given address, copy of the same was also pasted on the Notice Board of the Directorate General Regional office Karachi. Payment of duty and taxes leviable thereon which comes to Rs. 10,198,734/- as mentioned in Seizer Report.

08.

In the light of above reported facts, Show Cause Notice were issued to S. Furqan Alam Shah (CNIC # 42501-7072872-5) S/o S. Mansoor Alam Shah, R/o Work Shop Azman Motors, near Qayuumabad Defence, Karachi (Possession Holder) to explain as to why the seized vehicle may not be confiscated and penal action taken against him under the provision of law as mentioned in para-7 above.

09.

Hearings were conducted. No one came forward from the respondent side to attend the hearing and claim the ownership of the aforesaid vehicle.

10.

The Departmental Representative Mr. Qasim Ali Alvi, Senior Intelligence Officer reiterated the points already contained in the Seizer Report / Show Cause Notice and submitted that FSL report shows that the said vehicle is tempered and requested to confiscate the vehicle outrightly.

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11.

I have examined the record. It is confirmed that the seized vehicle is tempered one and there are no import documents showing its legal import and brought into country without duty and taxes in violation of the Import Policy. Charges made in Seizure Report / Show Cause Notice stand established. The vehicle in question is, therefore, confiscated outrightly under the provision of laws as mentioned in para-7 above. However, a copy of Order dated 20.12.2013 issued by the Honourable High Court Sindh, Karachi in C.P No. D-4773/2013 was submitted by the DR wherein it has been ordered that "The Nazir of this Court is directed to provisionally release the subject vehicle to the petitioner of furnishing personal bond and the original registration book. However, the petitioner shall produce the said vehicle on 10th of every Calendar month before the Nazir of this Court for inspection. The petitioner is also directed not to create any third party interest on the subject vehicle." In view of the aforesaid order of the Honourable High Court Sindh, Karachi, it is observed that this Order-in-Original may not be implemented till finalization of the case by Honourable High Court Sindh, Karachi. The case is disposed off accordingly.

12.

This order consists of (04) pages and each page bears my initial as well as official seal with full signature on the last page.

(Shahanshah Hasnain) Collector To, Respondentia 2.

Abdul Rauf S/o Kalam Jan, R/o H.No. 421, Mangopir Road, Karachi.

Naveed Subhani S/o Mian Abrar Subhani, R/o Appt No. 1, H.No. 11/13, 26th Street, DHA Karachi.

3.

Mr. Zain A. Jatoi, 4th Floor, Court View Building, M.A. Jinnah Road, Karachi on behalf of Muhammad Altaf, Flat No. 802-803, City Heights, Khalid Bin Valeed Road, Block-2, PECHS, Karachi.

Copy to:1. The Member (Legal), Federal Board of Revenue, Islamabad.

2. The Director, Directorate of Intelligence and Investigation, Regional Office, 81-C, Block-6, P.E.C.H.S, Karachi with the request to place order on Notice Board of the Directorate for perusal of public.

3. Guard File.

(Shahanshah Hasnain) Collector

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