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KHAWAR SHABBIR versus MEMBERS JUDICIAL/TECHNICAL, CUSTOMS EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE

Section 2 (s), 116, 178 and 196 Notifications Section R255 (I) / 2007, Dated 17 3 2007 Imports and Exports (Control) Act (XXXX of 1950), Sections 3 (1) and (3) Provincial Motor Vehicles Ordinance (XIX of 1965), Section 33 Trafficking or Disposal of Smuggled Vehicles Penalty Principal Motor Registration Incorrect Details The applicant's possession of the vehicle was seized by the customs authorities on the basis of the smuggled vehicle cut and the vehicle with a welded chassis number. The property was seized. The vehicle had nothing for the original carriage chassis frame number, which was welded after the cut. There was no spirit of the vehicle. It had only one body. There was a pair of wheels and driving and the engine, so all the parts had to be decided. When the decision was seized, the vehicle's overall seized seating compartment, body frame and engine contained in the vehicle were underground, components of a car, which was a model car of the year 1994 and none of the applicants. was not. At the auction, the appellate authority made the purchase, in which only part of the chassis frame (where the number was engraved) was smuggled into the vehicle and treatment engine, seating compartment and body frame not only smuggled vehicles nationally. Investigators were harmed but there were security risks. Besides, the applicants were on the vehicle for violating the provisions of Sections 3 (1) and (3) of the Imports and Exports (Control) Act, 1950. Did not inform the Authority that the details contained in the registration certificate were no longer valid and thus the Provincial Motor Vehicle Ordinance , Section 33 of 1965 was rejected, customs authorities Provincial Motor Vehicle Ordinance famous lower court advocate from Mohmand lawyer