Ono 554

\ * V i o l * * 2 - ^Ts „ L

y£>(

'

L

COLLECTROATE OF CUSTOMS (ADJUDICATION-I) 11™ FLOOR, CUSTOMHOUSE KARACHI

No. M-1881/DCI/SEIZ//2014 BEFORE:

Dated. 24.04.2014

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

Order- in- Original No. 554/2013-14 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 RANGE ROVER JEEP BERAING REGISTRATION NQ.BE-2010 (KARACHI).

1.

RESPONDENTS:

i) Ghulam Shabaz Butt S/o Ghulam Abbas Butt, R/o Sony Palace Gul Mehar Street No. G-1, Muhallah Gorumandar Karachi. ii) Mohammad Mobin S/o Noor Mohammad R/o 178 Railway Housing Society Block 13D/11 Gulshan-e-lqbal Karachi Directorate General of Intelligence and lnvestigationFBR, Regional Office, 81-C, Block-6, P.E.C.H.S, Karachi.

2.

CASE INSTITUTED BY:

3.

DATE OF INSTITUTION:

19.12.2013

4.

DATE OF HEARING:

27.03.2014, 18.04.2014 & 22.04.2014

5.

DATE OF JUDGMENT:

22.04.2014

6.

PRESENT.

a)

For the Respondent: Abdul Razzaq, Advocate

b)

For the Prosecution: Mr. Khurram Saeed, Intelligence Officer, Directorate of Intelligence and Investigation FBR, Regional Office, Karachi.

Page 1 of 6

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 Range Rover Jeep, bearing Registration No. BE-2010 has been registered with Motor Registration Authority, Karachi, without the cover of legal import documents and the same is playing on roads 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 19-12-2013, the constituted team in presence of two witnesses intercepted the Range Rover Jeep, bearing Registration No. BE-2010, Near National Stadium Karachi. The person found sitting on the driving seat, introduced himself as Ghulam Shabaz Butt, he was asked to produce legal import documents regarding lawful possession / import of the said vehicle. In response, thereto, he produced Only Color copy of one page Registration Book No. A0081290 showing Registration of Range Rover Jeep, registered on 07-06-2009, with Motor Registration Authority Karachi, under Registration No. BE-2010, having Chassis No. 35641565F, Engine 3L-1895385, Model 1977 & Photo Copy of issue voucher form HQ PR IV No. IV/123/ORD/2009 Dated 24-10-2009, issued by the office of the Lt Col ADOS HQ Pakistan Rangers (Sindh), showing therein auction of Range Rover 4x4 Lot No. 7 BA NO. Nil, bearing Chassis N0.35641565F, Engine No. 3L-1895385, Model 1977 delivered to one Zubair S/o Abdul Sattar, vide delivery Challan No. 013822 dated 04-11 -2009, against payment of bid amount, GST & Advance Tax. 03.

Since the verification of auction documents produced by Ghulam Shabaz Butt, (Possession Holder), was not possible, on the spot, therefore, the Range Rover Jeep, bearing Registration No. BE-2010, (Karachi). Chassis No. 35641565F, Model 1977 Engine Capacity 2400CC (as per Registration Documents), Chassis No. 35641565F (as per Chassis Frame). SALLPAMM3VA347422 (Metal Plate visible from Wind Screen), Model 1996 (as per seat belt). Horse Power 4000CC (Physically), therefore, the vehicle was detained for verification of Auction documents, 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 Ghulam Shabaz Butt, (Possession Holder).

04.

The Excise & Taxation Officer, Motor Registration Authority, Karachi, was approached vide letter, dated 31-12-2013, to supply the copies of documents on the basis of which the detained Range Rover Jeep, bearing Registration No. BE-2010 was registered with Motor Registration Authority, Karachi. In response thereto, the ETO MRA Karachi, supplied the computer print of Motor vehicles Tax Position register (Personal Ledger), showing registration of another different make vehicle i.e. Land Rover, bearing Registration No.BE-2010, Engine NO.CR9351-42015624A, Model Nil, in the name of one Mohammad Mobin (Registered Owner) Auction by HQ Pak Ranger Karachi.

05.

In order to confirm the legitimate importation of Range Rover Jeep, bearing Registration No. BE-2010, bearing Chassis No. 35641565F, (As per Registration Book) & Chassis No. SALLP-AMM3VA347422 (Metal Plate visible from Wind Screen), the staff of Directorate General, with the help of online access to PRAL, database, Custom House, Karachi, has checked the import status of the said vehicle. Resultantly, it transpired that the particulars of vehicle were not available in

Page 2 of 6

the data of imported vehicles and as such, the said vehicle was not imported into Pakistan but was smuggled / non-duty paid.

06.

In order to verify the Auction voucher No. vide IGM No. 665/96 dated 07-062010, Form HQ PR IV No. IV/123/ORRD/2009 dated 24-10-2009, regarding Range Rover Jeep, bearing Chassis No. 35641565F, Engine No. 3L-1895385, Model 1977, The Lt Col, ADOS HQ Pakistan Rangers, Karachi, was approached vide this office letter No. 389/DCI/Det/ASO/2013/4736, dated 06-01-2014, In response, DG HQ Pakistan Rangers (Sindh), Karachi, vide letter No. 1848/Auc/Vehs/124/Ord Dated 20-01-2014, verified the auction / particulars of Range Rover 4x4 Chassis No. 35641565F, Engine No. 3L-1895385, Model 1977 as correct.

07.

In order to verify the chassis number of the seized Range Rover Jeep, bearing Registration No. BE-2010, the vehicle was sent to the Assistant Inspector General of Police, Forensic Division, Karachi, vide letter C.No. 389/Det/ASO/2013/4625, dated 31-12-2013, for chemical examination of its Chassis No. 35641565F, (As per Registration Book) & Chassis No. SALLPAMM3VA347422 (Metal Plate visible from Wind Screen), the Assistant Inspector General of Police, Forensic Division Sindh, Karachi, forwarded Examination Report No.AIG/FD/OR/56/2013, dated 12-02-2014, confirming therein that the present chassis serial (35641565F), is handmade punched. However, a metal plate bearing serial (SALLPAMM3VA347422) is affixed on the left side of dash board (visible from wind screen). The report is reproduced as under: SERIAL NO.MlSC/Camp/53/14 01 .General: The vehicle received from the Superintendent (Inv) FBR, Karachi. Details are: Maker:

Range Rover Jeep,

Registration No:

BE-2010

Received on:

12-02-2014

Chassis No. before chemical process:

(i) (3564156F) (ii) (SALLPAMM3VA347422)

02. Opinion: The Chemical Examination of vehicle has led that: The present chassis serial (35641565F) is handmade punched. However, a metal plate bearing serial (SALLPAMM3VA347422) is affixed on the left side of dash board (visible from wind screen).

08.

In view of the report of Assistant Inspector General of Police Forensic Division, Sindh Karachi, and ETO MRA Karachi, it is quite evident that the Range Rover Jeep, bearing Registration No. BE-2010, (Karachi). Chassis No. 35641565F, Model 1977 (as per Registration Documents), Chassis No. 35641565F (handmade punched). SALLPAMM3VA347422 (Metal Plate visible from Wind Screen), Model 1996 (as per seat belt), was smuggled into the country and no duty & taxes were paid against the same, and the vehicle having handmade punched chassis was got registered with Motor Registration Authority, Karachi by misusing irrelevant auction documents of another vehicle to avoid its interception / seizure. Therefore, the aforesaid vehicle was seized under section 168 of the Customs Act, 1969 for violation of Section 2(s), & 178 punishable under clauses (9), (89) of sub Section (1)

Page 3 of 6

(2) of Section 156 of the Customs Act, 1969. Notice under Section 171 of the Customs Act, 1969, was sent to, Ghulam Shabaz Butt, (Possession Holder), & Mohammad Mobin (Registered Owner) at the given address, copy of the same was also pasted on the Notice Board of the Directorate General Regional office Karachi.

09.

It is relevant to place on record that in the instant case, the time limit for issuance of Show Cause Notice in terms of Section 168(2) of the Customs Act 1969, was extended by the Collector, Collectorate of Customs, Adjudication-I, Custom House Karachi, vide autographic endorsement dated 14-02-2014 on this Directorate General's letter C.No. M-1881/DCI/Seiz/2014/5499 dated 14-02-2014, for further one month w.e.f. 16-02-2014 onward. Payment of duty and taxes leviable thereon which comes to Rs.4,171,750/- as mentioned in Seizer Report.

10.

In the light of above reported facts, Ghulam Shabaz Butt (CNIC # 422015256285-3), (Possession Holder), S/o Ghulam Abbas Butt, R/o Sony Palace Gul Mehar Street No. G-1, Muhallah Gorumandar Karachi. 2. Mohammad Mobin S/o Noor Mohammad R/o 178 Railway Housing Society Block 13D/11 Gulshan-e-lqbal Karachi (Registered Owner) were called upon to show cause as to why seized vehicle may not be confiscated and penal action taken against them under the provision of law as mentioned in para-8 above.

11.

Hearings were conducted. Mr. Abdul Razzaq, Advocate appeared for hearing on behalf of respondent no. 1 i.e. Ghulam Shahbaz Butt but nothing to say in his defence and respondent no. 2 i.e. Mr. Muhammad Mubeen submitted reply to the Show Cause Notice, contents of which are reproduced below: "Kindly refer to your office Show Cause Notice No. M-1881/DCI/SEIZ/2014 dated 13.03.2014 on the above subject, received on 28.03.2014. The reply of said letter is summarized below: 1. That the vehicle in question was auctioned by the Sindh Ranger Karachi in open auction held on 24.10.2009 and same was delivered to the one Mr. Muhammad Zubair, the successful bidder vide Delivery Order No. 13822 dated 04.11.2009. As per delivery order the particular of the said vehicle were found as under: Engine No. 3L-1895385 Chassis No. 35641565F Engine Capacity No. 2400CC Colour: Brown Model: 1977 2. That the vehicle was purchased by me from M. Zubair on 12.04.2010 through a sale agreement dated 12.04.2010.

3. That soon after purchase, the said vehicle was got registered in my name on 19.04.2010 vide Registration Book No. A-0081290 with the MRA Karachi and got registration No. BE.2010.

4. That after registration with MRA I have been plying the said auctioned vehicle till 27.09.2011. However, on 28.09.2011 I entered into sale agreement according to which the vehicle was sold out to one Mst. Aresha Bano widow of Muhammad Alam and mother of Muhammad Shahid Alam having NIC No. 42301-6104575-5 and resident of Flat # 1208, Marine Drive, Block -02, Clifton, Karachi and motor vehicles along with registration book was handed over to him / her.

Page 4 of 6

Now, according to para 01 of Show Cause Notice, it appear that vehicle No. BE-2010 was seized from one Mr. Ghulam Shahbaz Butt r/o Karachi which I never known of such person. The document produced at the time seizure i.e.

19.12.2013 the vehicle was shown registered on 07.06.2009 where no the same was registered on 19.04.2010 which prove the fact the documents was fake and tempered.

According to the para-03 of Show Cause Notice, the physical report show that vehicle was 4000CC having the model 1996 which again prove the fact that the documents / physical verification was not tallied with the vehicle I purchased from the bidder.

According to the para-04 of Show Cause Notice, the MRA has confirmed that vehicle bearing registration No. BE-2010 contained the engine No. CR-93514201562A having model Nil but make Land Rover Jeep as no such vehicle was registered in my name, therefore, MRA report is quite different than the registration book issued to me.

As regard para-05 of the Show Cause Notice, the report submitted and verified by the ranger authority seem to be crystal clear and genuine one as the particular verified by the ranger authorities are the same as confirmed from my registration book bearing No. A-0081290 dated 19.04.2010.

AS per para-07 of the Show Cause Notice, the forensic report dated 12.02.2014 has confirmed the fact that chassis No. 35641565F was tempered one (handmade punched) and vehicle seized is not one which was registered in my name.

From the above it is concluded that; i)

Seized vehicle is not one which was punched from ranger authorities.

ii)

MRA Karachi has given either mislead verification report or tried to give an unlawful benefit to same one to whom the vehicle was seized.

iii)

I have nothing to do with seized vehicle and deny the ownership of such vehicle for the reason that such seized is not belonged to me.

iv)

I have never known to one Mr. Ghulam Shahbaz Butt, nor I have any relation with the person to whom vehicle as recovered.

v)

I do not agree with the report of MRA authorities Karachi who have submitted false and bogus report as the report submitted is quite different with the registration book issued to me by the same authority.

vi)

I was issued registration book after physical examination of the vehicle and all registration formalities were completed.

vii)

No penal could be taken against the person / persons who have not committed any offence under the relevant law as a matter of natural justice of canon.

It is suggested that matter may please be probed into and action be taken against such person / authority who tried tempered the vehicle / documents.

Page 5 of 6

It is also suggested that seized vehicle may be confiscated outrightly and my name may be deleted from the proceeding of adjudication.

12.

The Departmental Representative Mr. Khurram Saeed, 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.

13.

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-8 above. Department may proceed according to the contravention report. The case is disposed off accordingly.

14.

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, Respondents:1. Ghulam Shabaz Butt (CNIC # 42201-5256285-3), (Possession Holder), S/o Ghulam Abbas Butt, R/o Sony Palace Gul Mehar Street No. G-1, Muhallah Gorumandar Karachi.

2. Mohammad Mobin S/o Noor Mohammad R/o 178 Railway Housing Society Block 13D/11 Gulshan-e-lqbal Karachi (Registered Owner) 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

Page 6 of 6