FINDINGS/RECOMMENDATIONS

DR. MUHAMMAD SHOAIB SUDDLE, (FEDERAL TAX OMBUDSMAN).---Brief facts of the complaint are that the Customs authorities, Islamabad intercepted a Mitsubishi Intercooler motor vehicle, Model 1992 with Registration No. SGG-57 and asked its owner, Mr. Muhammad Riaz to produce documents to prove that it was .imported legally. As a measure of further scrutiny, the vehicle was subjected to examination of the chassis and engine numbers through necessary chemical process which revealed that the original chassis number had been rubbed off and new digits had been added. Therefore, the vehicle was seized by Islamabad Customs on 16-11-2007 on suspicion of being smuggled.2. The Customs authorities issued a show-cause notice (SCN) to the Complainant and hearings were fixed for 29-11-2007 and 4-12-2007. The Complainant did not attend these hearings. It is doubtful whether the show-cause notice and hearing notices were duly delivered to the Complainant as his address on the Order-in-Original is also incom...