| Case ID |
e1c8103d-9b37-4dd4-8e8c-ba42590e61d4 |
| Body |
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| Case Number |
C. A. No.22/LB of 2007 |
| Decision Date |
Nov 08, 2007 |
| Hearing Date |
Nov 06, 2007 |
| Decision |
The Appellate Tribunal upheld the decision of the Collector (Appeals) to release the 'Hino Prime Mover Machine' that had been confiscated by the customs department. The tribunal found that the department failed to provide sufficient evidence to support its claim that the chassis number was not genuine. The department did not obtain an expert opinion from the Forensic Science Laboratory, which is a crucial step in such cases. The tribunal noted that the terms 'Hino Truck' and 'Prime Mover Machine' are often used interchangeably and that the auction voucher provided by the respondents was verified and found to be genuine. Consequently, the tribunal rejected the department's appeal, determining that there was no illegality or infirmity in the Collector's order. |
| Summary |
In the case of C. A. No.22/LB of 2007, the Appellate Tribunal Inland Revenue addressed the confiscation of a 'Hino Prime Mover Machine' by customs authorities. The core issue revolved around the authenticity of the vehicle's chassis number, which was claimed to be tampered with. The tribunal emphasized the importance of obtaining expert forensic analysis to substantiate such allegations. The judgment highlighted procedural inadequacies on the part of the customs department, which failed to follow due process by not seeking expert verification of the chassis number. Additionally, the tribunal clarified the interchangeable use of vehicle classifications in the auction documentation, ultimately ruling in favor of the vehicle's release. This case underscores the necessity of thorough investigative practices in customs enforcement and the legal standards required to uphold confiscation orders. Keywords such as customs law, vehicle confiscation, forensic analysis, and appellate tribunal decisions are pivotal for understanding the nuances of this case. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
ZAFAR UL MAJEED, MEMBER TECHNICAL
|
| Lawyers |
Tariq Mahmood, I.O. for Appellants,
Syed M. Mohsin Hamdani for Respondents
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2008 SLD 1014,
2008 PTD 672
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
156
|