Law: Customs Act, 1969

Section: 180

Law: Pakistan Penal Code, 1860

Section: 489-F

Law: Customs Rules, 2001

Section: Rr.101,102

Customs Act (IV of 1969)--- ----S.180---Customs Rules, 2001, Rr. 101 & 102---Penal Code (XLV of 1860), S.489-F---Imported goods released without payment of leviable taxes on submission of post-dated cheques and indemnity bond by Clearing Agent in pursuance of order of High Court passed in constitutional petition filed by importer---Dismissal of such petition by High Court---Issuance of show-cause notice by Customs Authority to importer demanding payment of leviable taxes while endorsing its copy to Clearing Agent---Penalty of Rs.5,00,000 imposed upon Clearing Agent reduced to Rs.50,000 by Departmental Appellate Authority---Validity---Customs Authority had issued show-cause notice to importer on 29-8-2011 and passed order-in-original on 23-2-2012, which was without jurisdiction for being barred by 60 days---Show-cause notice was silent about acts and omission of Clearing Agent---Customs Authority had not provided opportunity to Clearing Agent to submit his reply to show-cause notice and had not lodged F.I.R. under S.489-F, P.P.C. against Clearing Agent---Appellate Tribunal set aside both impugned orders for being without jurisdiction and against natural justice. Messrs Sikandar Enterprises v. Customs, Excise and Sales Tax Appellate Tribunal Karachi 2008 PTD 1968 ref. ORDER ADNAN AHMED, MEMBER (JUDICIAL-II).---Impugned in this appeal is the Order-in-Original Nos.7269 to 7270 of 2013 dated 16-10-2012 issued on 29-4-2013 passed by the Collector of Customs (Appeals), Karachi reducing the penalty amount of Rs.500,000 to Rs.50,000 with warning to be careful in future. 2. The first appeal filed by the appellant against the Order-in-Original No.9 of 2012 dated 23-2-2012 issued on 23-2-2012, passed by the Additional Collector of Customs (Appraisement-IV), Customs House, Karachi. Under the said order-in-original, the appellant was directed to pay the penalty of Rs.500,000 (Rupees Five Lac). While consider the provisions of Rules 101 and 102 of the Customs Rules, 2001, the appellant acts were not positive towards the Government exchequer since indemnity bonds and post dated cheques which were found not good to meet the requirement of law. 3. The contention of the…

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