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CUSTOMS APPELLATE TRIBUNAL 2020 Customs Act, 1969

2020 PTD 2197

Confiscation of vehicle
MUHAMMAD RIAZ
Appellant
VS
COLLECTOR OF CUSTOMS AND 2 OTHERS
Respondent

Case Laws / Head Notes / Paras

General Clauses Act (X of 1897), S.24-A---Confiscation of vehicle---Tampered chassis number----Failure of department to obtain report from Motor Registration Authority----Reasons for decision----Scope---Vehicle of the applicant was seized by the customs officials on his failure to show valid import documents----Deputy Collector of Customs (Adjudication), although, had required the Motor Registration Authority to provide documents relating to registration of the vehicle but without awaiting its reply had confiscated the vehicle on the report of Forensic Laboratory that the chassis number of the vehicle was tampered with---Validity---Applicant had placed on record copies of the registration documents purportedly obtained from the Motor Registration Authority---Matter was decided in a hasty m...