Ono 553

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V

GOVERNMENT OF PAKISTAN COLLECTROATE OF CUSTOMS (ADJUDICATION-I) 11TH FLOOR, CUSTOM HOUSE KARACHI

No. M-1837/DCI/SEIZ//2013 BEFORE:

Dated. 24.04.2014

SHAHANSHAH HASNAIN Collector of Customs, Adjudication-I, Custom House, Karachi.

Order- in- Original No. 553/2013-14 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 MITSUBISHI PAJERO JEEP BERAING REGISTRATION NO.BA-1436 (KARACHI).

1.

RESPONDENTS:

Farhat Ali Mangi S/o Anwar Ali Mangai, R/o AlKausar Appartment, Plot No. 18/7/1-F, Block-2, P.E.C.H.S, Karachi.

2. CASE INSTITUTED BY:

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

3. DATE OF INSTITUTION:.

24.09.2013

4. DATE OF HEARING:

03.12.2013, 18.04.2014

5. DATE OF JUDGMENT:

18.04.2014

6.

PRESENT:

17.12.2013,

05.03.2014

&

a)

For the Respondent: Asadullah Khan (Lala Asad Mangi), Advocate

b)

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

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O R D E R 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 Mitsubishi Pajero Jeep bearing Registration No. BA-1436 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 24-09-201.3, the constituted team in presence of two witnesses intercepted the Mitsubishi Pajero Jeep bearing Registration No. BA-1436, Near Defence Mor, Korangi Road, Karachi. The person found sitting on driving seat, introduced himself as Farhat Ali Mangi, he was asked to produce legal import documents regarding lawful possession / import of the said vehicle. But he failed to produce any legal import / Registration documents 03.

As no legal import documents were produced by Farhat Ali Mangai, (Possession Holder), therefore, the Mitsubishi Pajero Jeep bearing Registration No. BA-1436, Chassis No. LL049WKJ400688, Engine No. 4D56, Model 1993 (As per Seat Belt) was detained for verification of its legitimate importation 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 Farhat Ali Mangi, (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. In order to confirm the legitimate importation of Mitsubishi Pajero Jeep bearing Registration No. BA-1436, Chassis No. LL049WKJ400688, the staff of Directorate General with the help of online access to PRAL database, Custom House, Karachi has checked the status of the said vehicle. Resultantly, it transpired that the particulars of vehicle were not available in the data of imported vehicles and as such said vehicle was not imported into Pakistan but was smuggled / non-duty paid.

05.

The Excise & Taxation Officer, Motor Registration Authority, Karachi, was approached vide letter C.No. 359/DCI/Det/ASO/2013/2563 dated 25-09-2013 to supply the copies of documents on the basis of which the detained Mitsubishi Pajero Jeep bearing Registration No. BA-1436 was registered with Motor Registration Authority, Karachi.

06.

In order to verify the chassis number of the seized Mitsubishi Pajero Jeep bearing Registration No. BA-1436, the vehicle was sent to the Assistant Inspector General of Police, Forensic Division, Karachi, vide Directorate's letter C.No.359/DCI/Det/ASO/2D13/2561 dated 25-09-2013 for chemical examination of its Chassis No. LL049WKJ400688. In response, the Assistant Inspector General of Police, Forensic Division Sindh, Karachi forwarded Examination Report No. AIG/FD/OR/287/2013 dated 07-10-2013 confirming therein that the present chassis serial (LL049WKJ400688) is re-punched after erasing the digits. The digits (CL049WXX00688) have been slightly deciphered after chemical process which is

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also fake digits. The relevant portion of the examination report is reproduced as under; Serial No. Misc/Camp/280/2013 01.General: The vehicle received from the Superintendent (Inv) FBR, Karachi. Details are: Maker:

Mitsubishi Pajero

Registration No:

BA-1436-,

Received on:

25-09-2013

Chassis Serial before chemical process:

(LL049WKJ400688)

02. Opinion: The Chemical Examination of vehicle has led that: The present chassis serial (LL049WKJ400688) is re-punched after erasing the digits. The digits (CL049WXX00688) have been slightly deciphered after chemical process, which are also fake digits. However, the original chassis number was completely grinded off & metallic filled.

03. Note:

Whereas (X) denotes the digits is not visible.

07.

In view of the report of Assistant Inspector General of Police Forensic Division Sindh, Karachi investigation conducted by the Directorate General with PRAL and non submission / provision of import documents, by the Possession holder, ETO MRA Karachi, it is quite evident that the Mitsubishi Pajero Jeep bearing Registration No. BA-1436, Chassis No. LL049WKJ400688 (re-punched / Fake digits), Engine No. 4D56 (As per Silver Sticker pasted beneath the bonnet / in Engine room), Model 1993 (As per Seat Belt) was smuggled into the country without payment of duty & taxes and the vehicle having re-punched / Fake digits Chassis Number were plying on road. Therefore, the Mitsubishi Pajero Jeep bearing Registration No. BA-1436, Chassis No. LL049WKJ400688 (re-punched / Fake digits), Engine No. 4D56 (As per Silver Sticker pasted beneath the bonnet / in Engine room), Model 1993 (As per Seat Belt) was seized under section 168 of the Customs Act, 1969 for violation of Section 2(s), 16 ibid, punishable under clauses (8), (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 Farhat Ali Mangi (possession holder) and 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. 5,309,151/- as mentioned in Seizer Report.

08.

In the light of above reported facts, Show Cause Notice was issued to Farhat Ali Mangi S/o Anwar Ali Mangai, R/o Al-Kausar Appartment, Plot No. 18/7/1-F, Block-2, P.E.C.H.S, 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.

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09, Hearings were conducted. Mr. Asadullah Khan (Lala Asad Mangi) Advocate appeared for hearing, he claimed ownership of the aforesaid vehicle and submitted reply to the Show Cause Notice, contents of which are reproduced below:

I beg to pray and submit following for lines on behalf of respondent and undersigned following few lines for your kind consideration, before submitting Para wise reply I would like to submit the fact of the case are as under> 1.

That I am the practicing lawyer holding CNIC No. 45504-1111882-7 and my Registration on No. with Sindh Bar Council is 10335/HC/KAR, the CNIC and Sindh Bar Council card is annexed with this reply and marked as annexure-A, 1 to A-5 , that I am residing at Babar House Bungalow No. C-6 Saddat^Cooperative Housing Society Drug Road Shah Faisal Town Karachi.

2.

Sir I am the lawful owner of the Pejaro Jeep bearing Registration No. BA-1436(Karachi), I purchase this said Pajaro Jeep from one Mr. Naseer Ah meed S/O Hazrat Muhammad, holding CNIC No. 4220154750111 R/O House No. R-156 Bagh-e-Malir on 15-07-2010, then I got physical check with excise and Taxation department at Civic Center Karachi and got transferred the said vehicle in my name, the Registration Book and tax slip are enclosed herewith the reply of show cause notice and marked as Annexure-B-1 to B-13.

3.

That after getting physical possession of the said vehicle I was running at the road where it was required and I also paid taxes as required according to law.

4.

That therefore I applied for return file as it was with the Excise and Taxation office situated at Civic Centre Karachi and the said file was return to me by the Excise and Taxation Department Govt of Sindh and marked as Annexure-C.

5.

That my mother is seriously sick and was in KOMA for about 8 months due to which I was very much busy due to hospitalization of my mother, as some of relatives come to us on this critical condition of my mother during these days one of my relatives Farhat Ali Manghi S/O Anwar Ali Manghi took the Jeep with his family to Clifton and meanwhile he was intercepted by the officers of Customs Intelligence Department Govt of Pakistan and the vehicle was snatched by them forcibly and my relatives Farhat Ali Manghi come back on Rickshaw at his house and after two days he handed over memo of detention of the said vehicle to me, then I could not appear before the office of Customs Intelligence due to circumstances but due to the serious condition of my mother, after few days my mother expired and I personally appear and submitted application and request for return of my above said vehicle which is also enclosed herewith as Annexure D-1 to D-4 but not fruitful result has yet not been obtained.

6.

That on 25-02-2014 my relatives handed over to me the original copy of show cause notice dated 19-11-2013 and narrated that said have received today and the Letter of the hearing dated 26-12-2013 was also with the show cause notice, I in person appear before your honor and seek time of submission of Para wise reply is as under.

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7.

That para-1 of the show cause notice is regarding information which was wrong information about my Pajaro Jeep BA-1436 that the Jeep is without documents as the same documents are enclosed herewith this reply i)

Bill of entry for consumption which was deposited on National Bank of Pakistan Customs House Branch, the amount was 3,64,000/-

ii)

Imported Trade Control Import permit No. TP-889856 Customs copy Octroi receipt Karachi Metropolitan Cooperation of Rs.9,335/dated 12-06-1989 Karachi Port trust Chief Account Officer Department (Import) of Rs. 1995/- Habib Bank Limited.

Bill of lading.

Invoice of Mitsubishi Cooperation 6-3 MARUNOUCHI 2CHOME, CHIYODA-KO TOKYO JAPAN and all other related documents are enclosed here with the reply of show cause notice.

Hi) iv) v) vi)

8.

That para-2 of the show cause notice is correct and need no reply but half of Para is regarding not producing the documents as there all documents were with me hence could not produce y the possession holder my relative Farhat Ali S/0 Anwar Ali Manghi.

9.

That sir, para-3 of show cause notice is also same as my mother was seriously sick and she was in KOMA and was hospitalized and due to which I was very busy and could not appear before the officials in stipulated time given by the honorable Director Intelligence, this act of my not appearing was not willful not deliberate but was due to circumstances beyond my control.

10.

That para-4 is regarding departmental proceedings hence no need to reply but I produce all the relevant record original/photo copy.

11.

That sir. Para-5 is also departmental proceeding it may confirm from Excise and Taxation Department at any time and at any stage.

12.

That sir, para-6 is concerned which is also one of the proceeding and requirement to confirm the original ship of the vehicle that this Pajero Jeep bearing No. BA-1496 was snatched on gunpoint from the driver of previous owner M/S LESCON TOBACO company Limited on 2006-1999 and the FIR was registered with crime No. 180/1991 U/S 20 PEHO with P.S. Saddar Karachi, the name of the driver is Thomas Seem Joseph S/0 Saleem Joseph R/0 Flat NO-3 Bakhtair Centre 1st Floor Karam Ali Talpur Road Karachi and the said vehicle was recovered from the culprits at Lahore and the Honorable Court ordered for Forensic Science Laboratory Lahore Lab No. 189/97 was conducted and the said report us also enclosed herewith the reply

13.

That the then owner applied before the Honorable Court application U/S 116-A CR.P.C was filed for the return of the said vehicle. THE Honorable Court ordered to hand over the said vehicle to the owner of the vehicle M/S LESCON TABACO company Limited the order is also enclosed herewith the reply of this shoe cause notice.

14.

That Sir; all the required documents in shape of return file/original are with me and the photocopies have been produced duly attested

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before your Lordship. It is therefore, prayed and submitted that the said vehicle after due verification bearing No.B-1436 is not default nor smuggled one nor unpaid duty. It is legal, therefore this Hon' able Court / lordship may kindly be pleased to order for handing over the said vehicle to me, it will be in the interest of justice of return the vehicle as I will thankful to you if you kindly considered may above mentioned facts and ground along with the annexure.

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.

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. Department may proceed according to the contravention report. The case is disposed off accordingly.

12.

This order consists of (06) pages and each page bears my initial as well as official seal with full signature on the last page.

(Shahanshah Hasnain) Collector

To, Respondent:-

1. Asadullah Khan (Lala Asad Mangi), Bungalow No. C-6, Babar House, Drug Road, Saddat Colony, Shah Faisal Town, 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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