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2001 MLD 797

AURANGZEB ABBASI vs CENTRAL BOARD OF REVENUE, ISLAMABAD Through

Citation2001 MLD 797
CourtLahore High Court
Case No.Writ Petition No.619 of 2000
Date2000-05-09
Judge(s)Sh. Abdul Razzaq
ResultPetition accepted

ORDER'

Instant writ petition is directed against the order dated 24-3-2000, whereby vehicle in question has been detained by Respondent No.2.

2. Comments of Respondent No.2 were called and the same have been submitted and are available on record.

3. Contention of learned counsel for the petitioner is that the vehicle in question was detained on 24-3-2000. Vide a detention memo. For want of verification of its legal import in the country/payment of Government duty/taxes, that the documents produced by the petitioner were referred to Karachi for its verification vide letter dated 28-3-2000, that report from the Principal Appraiser, Custom House, Karachi, dated 6-4-2000 has been received which shows that the vehicle in question has been imported after payment of concerned duty, that besides the said fact, the respondent has obtained reports from the Forensic Science Laboratory Lahore as well as from Director Technical FIA Islamabad with reference to genuineness of engine number as well as chassis number, that both the reports contain the same engine number as well as chassis number of the vehicle in question as it contained in the detention memo., that in spite of this verification the respondents are not releasing the vehicle in question.

4. Conversely, stand, of learned counsel for the respondents is that although it has been verified by the Principal Appraiser, Custom House, Karachi vide letter dated 6-4-2000 that the vehicle in question has been imported after payment of duty, yet it is to be verified, if the vehicle in question contains the same chassis number and engine number as it contained in the detention memo. His contention is that in spite of the reports of Forensic Science Laboratory Lahore as well as Director Technical, FIA, Islamabad, it is yet to be verified and adjudicated that the vehicle in question contains original/genuine chassis and engine numbers or the said numbers have been tampered with. He has also referred to the report of Director Technical, FIA Islamabad which shows that as a result of chemical treatment, chassis number has been found to be one and the same. However, the said report further shows that chassis number has been grinded deeply and existing visible chassis number has been embossed fraudulently, that in view of this fact, further investigation is yet to be made to arrive at some definite conclusion regarding the genuineness .Of chassis number as well, as engine number of the vehicle in question.

5. A perusal of the record shows that on 24-3-2000, Agha Sabir Hussain, Intelligent Officer had detained the vehicle in question vide detention memo. Of even date. A perusal of this detention memo. Reveals that the vehicle in question was detained for want of verification of its legal import in the country and to know if the vehicle in question has been smuggled or brought without payment of any duty. In order to verify the contention of the petitioner that the vehicle in question has been imported after payment of the requisite duty, a. Letter was issued to the Deputy Collector of Customs, Group-VIII Car Section, Appraisement Collectorate, Karachi, on 28-3-2000 from the Additional Director, Directorate-General of Intelligence and Investigation (Customs & Excise), Islamabad. The bill of entry and further documents produced by the petitioner were also sent for verification. As per report dated 6-4-2000 of Principal Appraiser, Custom House, Karachi, it has been verified that the said vehicle has been imported after payment of duty and bill of entry produced by the petitioner is a genuine document. Although the detention memo: does not reveal that the vehicle in question was detained to verify the genuineness or otherwise of the chassis number, yet the reports of Forensic Science Laboratory Lahore as well as Director-Technical, FIA Islamabad reveal that as a result of chemical treatment, chassis number has been found to be one and the same. Thus, from the report of Forensic Science Laboratory Lahore dates' nil as well as report of Director Technical-, FIA Islamabad dated 7-4-2000, it appears that chassis number of the vehicle in question has been found to be same before and after chemical treatment.

6. In the light of facts stated above, it is proved that the respondents are not in possession of any evidence whatsoever enabling them to detain the vehicle in question any further. Accordingly, the detention memo. Dated 24-3-2000 being illegal is set aside and the respondents are directed to hand over the vehicle to the petitioner.

With this observation, the petition stands disposed of.

Cited by 1 case

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