RASHEED UDHINOOR MATTUMEL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The prayer sought for in this writ petition is to declare that the amendment carried out by respondent in bill of entry after clearing the goods from the custody of the petitioner is illegal. Petitioner also seeks an order for setting aside Ext.P11 and to direct respondents to issue bill of entry as per Ext.P9 reflecting the actual chassis number and make/model of the car as Toyota Land Cruiser of 2001 model having Chasis No. UZJ 100-0134325.

(2.) From the facts pleaded in the writ petition and in the counter affidavit filed by the respondents it would appear that M/s. Cargo Clear International, Customs House Agents, W/Island, Kochi filed bill of entry dated 17-12-2005 in the name of Petitioner for clearance of Toyota Land Cruiser car bearing Chassis No. UZJ 100-134325 declaring the year of manufacture as 2001. The car was examined by the officers of the customs department and the engine number was found to be 9098856 and the type was 2 UZ-FE. It is stated that the details of the vehicle available from the Import Manifest were forwarded to M/s. Toyota Kir-loskar Motors, Bangalore, the authorised representatives of M/s. Toyota Motors Corporation, Japan for ascertaining the year of manufacture and model of the vehicle. In response, by Ext. R1 (a) they informed the respondents that the vehicle with the chassis number noticed above was manufactured on 3-9-2001 having engine No. 9034591 and model UZJ 100 W-GN PZK. It was also informed by M/s. Toyota Kirloskar Motors that the engine serial number and chassis number are recorded in each vehicle and that chassis number can easily be tampered whereas engine number tampering is impossible.

(3.) Subsequently details of engine number found on the engine was referred to M/s. Toyota Kirloskar Motors for ascertaining the details of the vehicle based on the engine number. It would appear that M/s. Toyota Kirloskar Motors forwarded the details of the vehicle to the manufacturer and that they were informed that the vehicle was actually Toyota Land Cruiser with chassis No. UZJ 100-014 5432 manufactured on 13-6-2003. From this information, it was realized that the actual chassis number was tampered and manipulated and wrong number and year of manufacture was declared by the importer, the petitioner herein to make it appear that the vehicle is older than it actually was. It was also found that the documents submitted for clearance of the vehicle were not genuine.