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 interpreted a vehicle Toyota Hiace bearing Registration No. SGE 7795. 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 had been cut, welded and refitted, in 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, Lahore, 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. Although the learned counsel for the appellant contended that the vehicle met with an accident and as a result of that repair the refitting of chassis panel took place, yet he failed to prove the same with any evidence, in these circumstances, we do not find any reason to interfere with the impugned order in original.
The appeal is, therefore, dismissed being without merit."
4. " Learned counsel for the appellant has been heard and the record appended with this appeal has also been perused.
5. it is a matter of record that chassis plate was refitted. The only explanation offered is that the vehicle was involved in an accident requiring repair. No specific evidence to this effect was produced. 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.