SYED SARDAR HUSSAIN SHAH, MEMBER JUDICIAL.---- This, appeal has been filed by Zia-ud-Din son of Shahab-ud-Din (appellant herein ) against Order-in-Remand No. 204/2019 dated 01.04.2019, passed by the Additional Collector Customs ( Adjudication ), Islathabad, Camp Of fice, Custom House, Peshawar .
2. Brief facts of the case are that the Customs Mobile Squad No. 1 . Peshawar on 07.05.2018, intercepted a Truck bearing Registration No.TKA-370 having Chassis No.FD1JPB-10944 at Chamkani, Peshawar for want of its import documents and issued notice under Section 17 of the Customs vide C.No. MS-1/Deten 2017-18/225 dated 07.05.2018 for want of its import status, the driver/owner of the vehicle namely Zia-ud-Din son of Shahab-ud-Din resident of Sarai District Din received the aforesaid notice.
The chassis number of the vehicle was referred to Messrs PRAL vide C.No.222, dated 2018, with the request to check the data pertaining to imported vehicle as to whether the vehicle in question was legally imported or otherwise. In response, Messrs PRAL intimated vide C.No.PCUS/COMP/2018/55 dated 08.05.2018 that the chassis number has not been found in the record of imported vehicles.
Besides, the Excise and Taxation Officer (MRA), Jaffarabad was contacted vide letter C.No.MS-1/V erification 2017- 18/227, dated 09.05 2018 for the authenticity of the aforesaid vehicle, who sent a reply vide letter C. No.341/M.V , dated 23.05.2018, as under:- "Please refer to your letter No.MS-I/V erification 2017-2018/227, dated 09.05.2018, on the above noted subject, regarding verification of above numbered vehicle registered in Excise and Taxation Office, Motor Registering Authority Jaffar Abad at Derra Allah Yar is necessary to bring this fact into your notice that, the documents are Genuine as per record of this office. The vehicle in question was registered on 07.12.1999, in this office and its first registration number was JA-1483 at the time of first registration all dues were cleared and there was no amount outstanding against the said vehicle. Office (Excise and Taxation, Motor Registration Authority Jaffarabad) after full scrutiny and checking of documents, registered the vehicle and all relevant docum ents were in office. It is practice in office that, complete file is to be kept in the of fice, where as its registration is also be made in register .
On 28.12.2007, due to tragic death of Shaheed Muhatrma Benazir Bhutto, there, were strong protests in the area and during those protests mob set ablaze office of Excise and Taxation, Jaffarabad. All record was burnt in the incident and that was reported Police Station Dera Allah Yar vide FIR No. 298/2007.
After some time, last possessor/owner of vehicle applied for computerized registration number as well as registration book. After due verification and complete security registration numb er and registration book were issued and according to that new registration number is TKA-370. After that computerized number plate have also been issued.
This office in number of cases has verified the so many vehicles and in some cases verification has been accepted too. There are approximately more than 80000 (eighty thousand) vehicles registere d in Excise and Taxation Office, Jaffarabad at Dera Allah Yar and initial record of all these vehicles have been burnt. But no one has ever questioned the legality of these vehicles. Furthermore, if any dispute arises then, verification of this office founds sufficient. This office registered the vehic le after due verification and all duties and taxes were paid at the time of first registration i.e. 07.12.1999. After tragic incident of 28.12.2007, there are sufficient evidence lying with this office, whereby legal status of this vehicle along with so many other vehicles can be verified. Furthermore, after elapse of considerable time furthermore, it was prime duty of this office to asce rtain legal status at the time of registration and that was done according to law .
This reply is sent to your good office with verification that vehicle in question is a legally registered vehicle and therefore, no dues outstanding against it."
In this regard:
1. The owner of the vehicle has never produced any single legal/lawful documents for the possession of vehicle.
2. Excise and Taxation letter claim that all duties and taxes have been paid but that does not necessarily mean payment of Customs duties and taxes.
3. The owner of the vehicle has never produced any single documents of import from the port of clearance.
3. Besides, the vehicle in question was referred to the Forensic Science Laboratory (FSL), Peshawar for chemical analysis of its chassis frame. The Director , FSL Peshawar report vide Lab.No.SV -34-890-0-0198, dated 15.05.2018 that no other number has been deciphered on its chassis number .
4. In the light of the above verification and investigation, the vehicle in question was properly seized vide Seizure Case No. 130/2018, dated 23.06.2018 under Section 168 of the, Customs Act, 1969 for violation of Sections 2(s) and 16 of the Customs Act, 1969 read with Section 3(1) of the Imports and Exports (Control) Act, 1950 and the seizure report along with its relevant documents were submitted for adjudication under Section 179 of the Customs Act, 1969.
5. Accordingly Show Cause Notice was issued vide C.No.ADC(Adj)83/MS-1/2018/447 dated 24.07.2018 and on adjudication of the matter , the Additional Collector (Adjudication). Islamabad Camp Office Custom House, Peshawar vide Order-in-Original No.328/2018, dated 16.1 1.2018 confiscated the vehicle outrightly .
6. Being aggrieved from the aforesaid Order , the appellant filed an appeal before this Tribunal, which was remanded back to the Adjudicating Authority with the directions to examine the case on its merits and thereafter pass a speaking order in accordance with law .
7. On remand of the case, the Addition al Collector Customs (Adjudication ), Islamabad, Camp Office, Custom House, Peshawar , vide Order-in-Remand No.204/2019, dated 01.04.2019 outrigthly , confiscated vehicle. Hence the instant appeal by the appellant.
8. Both the parties heard and file perused.
9. In this case a Ranger Truck bearing Registration No.TKA-370 having Chassis No.FD1JPB-10944, and Model 1997 was snapped at Chamkani, Pesh awar from the possession of driver namely Zia-ud-Din. The customs authorities wrote a letter to the ETO/MRA, Jaffarabad to provide the documents on the basis on which the vehicle in question was registered, who sent a detailed reply reproduced above, which is available on file. The vehicle was also examined through chemical examiner who reported that no other number has been deciphered on its chassis number .
10. The customs authorities addressed a letter to the MRA, Jaffarabad dated 09.05.2018, which has been reproduced above.
11. The Adjudicating Officer while examining the documents has failed to explore that the Registration Book is sufficient proof of the fact that the vehicle was legally imported in the country because as soon as the registration papers are presented before the MRA, it is their responsibility to check the documents and examine them thoroughly with regard to their genuinene ss, before registration. When the repres entative of the respondent was asked whether any letter was issued to the high-ups of the ETO/MRA to take action against the concerned ETOs/MRAs for registering an illegal vehicle, their reply was in negative. The record shows that the vehicle is of 1997 model and was registered with the ETO/MRA', Jaffarabad on 07.12.1999, which was seized by the respondents on 07.05.2018. The learned Adjudicating Officer also overlooked that angle. The charge of smuggling has been levelled on 07.05.2018 i.e., after the lapse of 12 years, calling upon the party to produce the bill of entry or any other legal import documents, is nothing but a practical joke with the party as by virtue of section 211 of the Customs Act, 1969, the importer or exporter are liable to maintain their record and documents only for a period of 05 years. Individual importer who imports goods for private or personal use is excluded from the purview of that section thus once the appellant produced the Registration documents, the burden of proof shifted to the respondents which they have failed to discharge.
12. Upshots of the above discussion shows that ignorance on the part of ETO/MRA, Jaffarabad, if any has been put on the shoulders of the appellant, which is misuse of law and the citizen was unnecessarily put in trouble.
13. In view of the above, I allow this appeal and set aside the order dated 1-4-2019 of the Additional Collector of Customs (Adjudication), Peshawar . The vehicle in question be released to the lawful owner . The appeal stands disposed of.