Law: Income Tax Ordinance, 2001

Section: 148,161(2)

Law: Customs Act, 1969

Section: 32,156(1)(14),194A,202,208(2),209

Law: Sales Tax Act, 1990

Section: 36

Customs Act (IV of 1969)---Ss. 32, 156(1)(14), 194-A, 202 & 209-S.R.O. 480(1)12007 dated 9-6-2007, S.R.O. 525(1)72008, dated 11-6-2008-Imposition of penalties on Clearing Agents on allegation of facilitating the importer in alleged illegal designs-Collector Customs (Adjudication) after fulfilling codal formalities, imposed penalty of Rs. 100,000 each, who were Customs House Clearing Agents, on ground that they facilitated the importer in his illegal designs-Validity-Sole function of Clearing Agent was to prepare the goods declaration on the basis of import documents, showing the description of goods, its weight, quantity, value and PCT Headings, which they had done-Importer had sold the imported raw material in open market, instead of using the same in manufacturing-Clearing Agent was not responsible for the subsequent treatment of goods imported by his client, whether the importer utilized the imported goods in manufacturing or disposed of in the local market-Cogent evidence was required for holding a Clearing Agent liable for act of commission or omission- Imposing of penalty of Rs. 100,000 on each appellant/Clearing Agents in circumstances, was unjustified-Prosecution had failed to point out any evidence of mens rea against appellants/Clearing Agents- Appellants were charged on a presumptive collusion, which was not warranted under the law-Impugned order to the extent, of imposing penalty upon the Clearance Agents/appellants, was set aside. JUDGMENT CHAUDHRY MUHAMMAD TARIQ, CHAIRMAN, ISLAMABAD.-These appeals have been directed under section 194-A of the Customs Act, 1969, against Order-in-Original No. 10 of 2013 dated 7-8-2013. All the above appeals are identical in nature. Therefore, all the above appeals are hereby decided by this single consolidated judgment. 2. Briefly the facts of the case are that the Directorate General of Intelligence and Investigation FBR (Regional Office), Karachi reported that in pursuance of an information that miscellaneous taxable goods/ ready-to-sell food/spices items were being imported and cleared by M/s. Marcs International as raw material for in house consumption without payment of value addition tax and on payment of…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492