CH. MAQBOOL AHMED versus CUSTOMS, FEDERAL EXCISE AND SALES TAX APPELLATE TRIBUNAL
Section 196 Notification Section RO No 1374 (I) / 98, Dated 17 12 1998 and Section RO No 179 (I) / 2006, Dated 2 3 2006 High Court Referring to Smuggled Vehicles Impact mixed vehicles were confiscated as they were smuggling vehicles by the applicants as the plea had raised that there was no tampering with the chassis of the vehicles, so instead of confiscation, the vehicles were left after paying duties and taxes. Should have done And the law, which could not be settled under section 196 of the Customs Act, 1969, was driving the applicants illegally and planning to change their chassis number either on the applicant itself or on the person. That's what they bought from the car. In the former case, the applicants were guilty of tax fraud while in the latter case they were negligent because they did not take proper care at the time of purchase of the vehicle, the penalty for the seizure was not available, hence the extension. Vehicles that could be smuggled into the intersection were not only a source of harm to the national exchequer but also a threat to security and the High Court refused to ratify the actions that were immoral, a loss of security. And this resulted in loss of national treasury. Dismissed in circumstances
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