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SALAH-UD-DIN versus ADDITIONAL COLLECTOR OF CUTSOMS (ADJUDICATION), PESHAWAR


Sections 156 (1), CLS (89), (90) and 181 Imports and Export (Control) Act, (Exxon X of 1950), Section 3 (3) Section RO 1374 (1) / 98, Dated 17 12 1998 Sentencing for crime option Paying fines in exchange for confiscated goods Smuggled goods are suspected of tampering with the chase number of the vehicle, which directly presents the reasons for the confiscation laboratory's accuracy, such as a car accident report. Welded accordingly, did not satisfy the tribunal and that too in a section where the number was written it was a clear and obvious misconduct that the government would be deprived of its legitimate taxes and hide a smuggled car. Which welded the chassis number of the car was not the real written chassis number. A Pakistani origin and chassis sheet with welded parts that had chassis number showed that the intention and purpose of the appellant vehicle was confiscated under section 156 (1) of the Customs Act 1969 (89). In which the Oval had no options. Appeal tribunal observed that this general information was read with ninety-nine section RO 1374 (1) / 98 dated 17 12 1998, to pay any penalty in lieu of confiscation under section 181 of the Customs Act, 1969. It is a matter of fact or otherwise that the car's chassis number was a decisive factor in determining the smuggled role of the vehicle and affixing the car chassis number to the actual imported car chassis. Attempts were made by smugglers or users. A view of genuinely imported welding of the chassis plate, which was a recognized fact, could not have come to any conclusion other than that the appellant or some of his ex

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