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GOVERNMENT OF PAKISTAN COLLECTORATE OF CUSTOMS (ADJUDICATION-I) 11TH FLOOR, CUSTOM HOUSE KARACHI No. M-1887/DCI/SEIZ//2014 BEFORE:

Dated.

.04.2014

SHAHANSHAH HASNAIN Collector of Customs, AdjudicationCustom House, Karachi.

O r d e r - in- Original No.

/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, 3 rd 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 / NQN DUTY PAID VEHICLE TOYOTA SURF JEEP BERASNG REGISTRATION NO. BE-0372 (KARACHI).

1.

RESPONDENTS:

Muhammad Atif S/o Muhammad Arif, R/o H.No. 116, Muhallah Khyaban-e-Sehar, Phase-VI, DHA Karachi.

2.

CASE INSTITUTED BY:

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

3.

15.01.2014

4.

DATE OF INSTITUTION: DATE OF HEARING:

27.03.2014 & 18.04.2014

5.

DATE OF JUDGMENT:

24.04.2014

6.

PRESENT:

For the Respondent: None b)

For the Prosecution: None

Page 1 of 4

O R D E R

Whereas, it was reported by Directorate of Intelligence and InvestigationFBR, Regional office Karachi that a credible information was received in the Directorate to the effect that a smuggled / non-duty paid vehicle Toyota Surf Jeep, bearing Registration No. BE-0372 has been registered with Motor Registration Authority, Karachi, without the cover of legal import documents and the same is plying on roads in 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 15-01-2014, the constituted team in presence of two witnesses intercepted the Toyota Surf Jeep, bearing Registration No. BE-0372 (Karachi), Near K.E.C.H.S, Society, Baloch Colony Karachi. The person found sitting on driving seat, introduced himself as Muhammad Atif, he was asked to produce legal import documents regarding lawful possession / import of the said vehicle. In response thereto, he produced Photo Copy of Order-in-Original No. 99/2006 C.No. V Cus/Adj/185/06/14248 dated 04-10-2006, passed by the Additional Collector Customs (HQ/NA), Custom House 82-A, Satellite Town Rawalpindi, photo copy of Challan Cash No. 56/2006 and illegible computer printout of MRA Karachi, however, he was failed to produce its import / registration documents.

03.

Since the verification of documents product by the possession holder was not possible on the spot, therefore, the Toyota Surf Jeep, bearing Registration No. BE0372 (Karachi), Chassis No. KZN185-9025910, Engine No. 1KZ-0567466, Model 1998 (As per Order-in-Original / Cash Challan), was detained for verification of its legitimate importation / payment of duty and Chassis number, against preparation of inventory and Mushirnama duly signed by the witnesses, copy of detention notice was served upon Muhammad Atif (Possession Holder), with the directions to produce original legal import / Registration documents in respect of aforesaid detained vehicle within five days. However, despite lapse of considerable period, the possession holder neither replied nor produced the original import / Registration documents.

04.

In order to confirm the legitimate importation of Toyota Surf Jeep, bearing Registration No. BE-0372 (Karachi), Chassis No. KZN185-9025910, the staff of Directorate General, checked the status of the said detained vehicle from PRAL's import data base which transpired that the particulars of vehicle are not available in the data of imported vehicle meaning thereby that the said vehicle was not imported into Pakistan but was smuggled / non duty paid.

05.

In order to inquire the registration status of the detained vehicle, the Excise & Taxation Officer, Motor Registration Authority, Karachi, was approached vide letter No. D3/DCI/Det/ASO/2014/2215, dated 21-01-2014, to supply the copies of documents on the basis of which the detained Toyota Surf Jeep, bearing Registration No. BE-0372 (Karachi), Cnassis No. KZN185-9025910, Engine No. 1KZ-0567466, Model 1998, was registered with Motor Registration Authority, Karachi. However, the ETO MRA, Karachi has not responded so far.

06.

Likewise, the Additional Collector, Collectorate of Customs, Custom House, Rawalpindi was approached vide this Directorate General's letter No.

Page 2 of 4

03/DCI/A80/2014/5045 dated 27-01-2014 & subsequent reminder letter of even number dated 13-02-2014 to verify the Order-in-Qriginal No. 99/2006 dated 04-102006, & Cash Challan No. 56/2006 dated 07-10-2006, however, no reply has been received.

07.

In view of non submission / provision of original import / Registration documents by the possession holder / Registered Owner, ETO, MRA Karachi, non verification of Order-in-Original from concerned Collectorate, and investigation conducted by the Directorate General, with PRAL, it is established that the Toyota Surf Jeep, bearing Registration No. BE-0372 (Karachi), Chassis No. KZN1859025910, Engine No. 1KZ-0567466, Model 1998, was smuggled into the country and no duty and taxes were paid against the said vehicle, therefore, the aforesaid Toyota Surf Jeep, bearing Registration No. BE-0372 (Karachi). Chassis No. KZN1859025910, has been seized under section 168 of the Customs Act, 1969 for violation of Section 2(s), punishable under clause (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 Muhammad Atif (Possession Holder), at his given address, and pasted on the Notice board of the Directorate General, Regional office, Karachi.

08.

In the light of above reported facts, Show Cause Notice was issued to Mr. Muhammad Atif (CNIC #42101-1869317-1) (Possession Holder) S/o Muhammad Arif, R/o H.No. 116, Muhallah Khyaban-e-Sehar, Phase-VI, DHA Karachi 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. Show Cause Notice dated 13.03.2014 and Hearing Notice dated 03.04.2014 were returned with the remarks that "refused to receive" & "refused to receive, no one living on this address in the name of Mr. Muhammad Atif" 10.

I have examined the record. It is confirmed that the seized vehicle is smuggled one and brought into country without duty and taxes in violation of the Import Policy and unlawfully registered with MRA, Karachi without any import documents. 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 Seizure report. The case is disposed off accordingly.

11.

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, Respondent:-

Muhammad Atif (CNIC #42101-1869317-1 > (Possession Holder) S/o Muhammad Arif, R/o H.No. 116, Muhallah Khyaban-e-Sehar, Phase-VI, DHA Karachi.

Page 3 of 4

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.

3. Guard File.

(Shahanshah Hasnain) Collector