ORDER This appeal under Section 196 of the Customs Act, 1969 has been directed against the order in appeal dated 30.3.2005.
2. Brief facts leading to filing of this appeal are that the Customs Authorities intercepted a vehicle Toyota Hiace bearing Registration No. E-2777 Peshawar. The driver of the vehicle failed to produce the registration book or any legal proof of import. The chassis number was found to have been cut.
The Forensic Science Laboratory on examination also reported that chassis number full (panel) had been cut, welded and refitted. 1n the circumstances show-cause notice was issued and after hearing, vide Order-in-Original it was directed that the vehicle be confiscated.
3. Aggrieved the appellant filed an appeal before the Customs, Excise and Sales Tax Appellate Tribunal, Bench-ll, Lahori^which too did not find favour and was dismissed vide the imported order.
The Tribunal held as follows:- "6. We have heard both the parties and perused the appeal file before us. it is noted that the impugned order in original has been passed on the two issues; firstly that the vehicle in question was registered against fake and forged NOC No. 01664, dated 27.7.1998 and secondly that is chassis number full (panel) has been tampered. The learned counsel for the appellant contended that the report of FSL, Lahore is very clear and the same endorses the view point of the appellant that there is no tampering of chassis number, so the same should have been considered by the learned adjudicating officer, while passing the impugned order in original. So far as the first issue is concerned, the learned counsel for the appellant could not give and plausible explanation and in this situation the second issue becomes irrelevant."
4. Learned counsel for the appellant has been he^rd and the record appended with this appeal has also been perused.
5. it is a matter of record that chassis plate (panel) cut, welded and refitted and no explanation has been offered. The impugned orders are based on facts. The appellant was given an opportunity of hearing. No question of law. As alleged, arises therefrom requiring any expression of opinion by this Court. This appeal is, therefore, dismissed in limine.